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Streamlined Sales and Use Tax

On the Website of the Streamlined Sales Tax Governing Board, Inc.

What is the Streamlined Sales and Use Tax Agreement?

The Streamlined Sales and Use Tax Agreement became effective October 1, 2005. This agreement is a multi-state simplification of varying sales and use tax laws.

The agreement is the joint effort of 44 states, the District of Columbia, local governments along with members of the business community to develop measures to design and implement a system that simplifies the collection and remittance of sales and use tax between retailers and states.

Sellers who volunteer to collect and pay sales and/or use tax in the member states, may be eligible for Amnesty.

Who should take advantage of an Amnesty program?

West Virginia’s Petition for Membership in the Streamlined Sales and Use Tax Agreement and West Virginia's Certificate of Compliance were posted to the West Virginia State Tax Department's website as of May 6, 2005, and were filed with the Co-Chairs of the Streamlined Sales Tax Implementing States on April 29, 2005.

West Virginia became a full member of the Streamlined Sales and Use Tax Agreement after having met all of the requirements for membership.

File Your West Virginia Sales and Use Tax Return Online

As of May 15, 2008, if you are filing this tax electronically, it must be filed through the MyTaxes website.

You may also print a paper copy of the CST-200 Consumer's Sales and Service Tax Return.

Information for Electronic Funds Transfer (EFT)

Register at the MyTaxes website to file your West Virginia Sales and Use Tax Online.

You can print the EFT-5 Electronic Funds Transfer Application to register for West Virginia Sales and Use Tax Return Online filing. The EFT-5 is for Electronic Funds Transfer, but it allows you to file this return online.

Administrative Notices

2009-26 Relief from Certain Liability for Sellers and Certified Service Providers

2008-29 Relief from Certain Liability for State and Local Taxes

2008-27 Application and Severability of Bundled Transactions

Documents

Certificate of Compliance

Certificates of Mailing and Service: 6/14/2005 4/29/2005

Compliance Checklist

Conforming States Interim Procedures

F0003 Streamlined Sales and Use Tax Agreement - Certificate of Exemption: Form Instructions

Main Street Fairness Act of 2003 (H.B. 3014) Executive Summary

Petition for Membership

Public Comment: Received Response Transmittal Letter

TSD-420 Important Notice Regarding Prepared Food for Human Consumption

Best Practices Matrix

Taxability Matrix

Comma Delimited Data Files

Boundary Table A comma-delimited data file which you can save to your computer, and then open with the program of your choice. A text editor or a spreadsheet program will work well with this type of file.

Boundary Table Description

Tax Rate Table A comma-delimited data file which you can save to your computer, and then open with the program of your choice. A text editor or a spreadsheet program will work well with this type of file.

Tax Rate Table Description

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