Sales and Use Tax Publications

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Sales and Use Tax Publications

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TSD-100 West Virginia Business Taxes

TSD-300 Sales and Use Tax Exemptions

TSD-301 Sales and Use Tax for Local Governments

TSD-310 Capital Improvement Rule - Sales and Use Tax for Construction Trades

TSD-312 Sales and Use Tax for Public Schools

TSD-312A Sales and Use Tax for Private Schools

TSD-314 Sales and Use Tax for Funeral Directors and Related Taxpayers

TSD-315 Sales and Use Tax for Dealers of Factory-Built Homes

TSD-316 Sales and Use Tax for Lodging Rentals

TSD-317 Registration and Sales Tax for Transient Vendors

TSD-318 Taxation of Homeowners’ Associations and Common Interest Communities

TSD-320 Sales and Use Tax for Nonprofit Organizations

TSD-325 Sales and Use Tax for Incidental Installation

TSD-330 Nonresident Contractors Sales and Use Tax Requirements

TSD-345 Sales Tax and Vendor Responsibilities

TSD-355 The Integrated Manufacturer/Contractor Rule

TSD-356 Sales and Use Tax for Motion Picture Theaters

TSD-358 Direct Use Concept

TSD-364 Sales Tax for Auctioneers

TSD-366 Sales Tax for Night Clubs, Bars, Restaurants and Similar Businesses

TSD-368 Sales and Use Tax and Veterinarians

TSD-369 Use Tax for Your Business

TSD-370 Sales and Use Tax on Samples for Manufacturer/Retailer

TSD-371 Sales and Use Tax for Agricultural Producers

TSD-372 Radio and Television Broadcasters and Sales and Use Tax

TSD-372A Broadcasters Notification of Agency Relationship with Out-Of-State Advertisers

TSD-373 Sales and Use Tax and Attorneys

TSD-374 Sales and Use Tax and Dentists

TSD-375 Summer Camps and Sales Tax

TSD-376 Sales and Use Tax Responsibilities of Travel Services, Agencies and Agents

TSD-377 Sales and Use Tax and Doctors

TSD-378 Sales and Use Tax for Attorneys, Dentists and Doctors

TSD-379 Sales and Use Tax Special Exemption for Nonprofit Organizations Providing Low-Income Housing and Shelters

TSD-383 Pharmacies and Sales Tax

TSD-400 Consumers Sales Tax Responsibilities: Entertainers and Artists

TSD-405 Sales Tax for Vending and Money-Operated Machines

TSD-406A Taxability of Sales Made by Certain Out-of-State Remote Sellers

TSD-407 West Virginia Sales Tax Collection Requirements

TSD-409 Consumers Sales and Service Tax on the Services of Lobbyists

TSD-414 West Virginia Sales and Use Tax Changes

TSD-415 Collection of West Virginia Consumer Sales and Service Tax for All State Correctional Centers and Regional Jail Facilities

TSD-419 Application of the Reduced West Virginia Consumer Sales and Service Tax to Food

TSD-420 Important Notice Regarding Prepared Food for Human Consumption

TSD-425 Consumers Sales Tax Exemption for Drugs, Durable Medical Equipment, Mobility Enhancing Equipment and Prosthetic Devices Dispensed Upon Prescription

TSD-427 Prepaid Wireless Calling Services Now Subject to Sales and Use Tax

TSD-434 Sales Tax Collection Responsibilities of Florists

TSD-435 Short-Term Leases and Rentals of Real Property

TSD-442 Marketplace Facilitators

TSD-444 Sales Tax Exemption for Small Arms and Ammunition

TSD-445 Sales and Use Tax for Streaming Services

Tax Information and Assistance: (304) 558-3333 or (800) 982-8297