West Virginia Code
Code of State Rules
(110-15, 110-15A, 110-15B, 110-15D)

Administrative Notices

Technical Assistance Advisories


West Virginia - Sales and Use Tax Exemptions and Exemption Certificates

West Virginia general consumers' sales and service tax is a tax on the privilege of selling tangible personal property and certain enumerated services. Services rendered by an employee to his employer, services subject to regulation by the West Virginia Public Service Commission and professional and personal services are exempt.


Certain types of transactions are exempt from the consumers sales and service tax and the use tax. The sales tax exemptions allowed by law are classified in West Virginia regulation sections 110-15-9.2, 110-15-9.3, 110-15-9.4 and 110-15-9.5. Exemptions classified in Regulation 110-15-9.2 are per se exempt from the consumers sales and service tax and the use tax and thus no exemption certificate, material purchase certificate or direct pay permit is required to claim such exemptions. Regulation 110-15-9.3 lists exemption which require exemption certificate or material purchase certificate. Regulation 110-15-9.4 lists refundable exemptions where the vendor liable for collection of the tax when making the sales of tangible personal property or taxable services and such taxes, after payment, shall, upon proper application therefor, be refunded or credited to the purchaser and Regulation 110-15-9.5 list specific use tax exemptions.(West Virginia Regulation 110-15-9.2, 110-15-9.3, 110-15-9.4 and 110-15-9.5, Publication TSD-300)

LIABILITY: All sales of tangible personal property or taxable services are presumed to be subject to tax. The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the tax commissioner. (Virginia Regulation 110-15-6.3)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

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