version 2015 - WV State Tax Department...2015/08/13 · version 2015.0 Publish Date: August 13,...

version 2015.0Publish Date: August 13, 2015 at 11:30:44 AM

Effective Date: August 13, 2015

Completed by: Mark W Matkovich

E-mail Address: [email protected]

Phone number: 304-558-0751

Date Revised: August 13, 2015

The Taxability Matrix contains four sections that must be completed: Section A - Administrative Definitions, Section B - Sales Tax Holidays,Section C - Product Definitions and Section D - Tax Administration Practices.

Instructions for Sections A, B and C of the Taxability Matrix

Each of the items listed in Sections A, B and C below are defined in the Library of Definitions in the Streamlined Sales and Use TaxAgreement (SSUTA) as amended through May 13, 2015. Refer to Appendix C of the SSUTA for each definition.

Place an "X" in the appropriate column under the heading "Treatment of definition" to indicate the treatment of each definition in your state. Ifa product definition was not adopted by your state, enter "NA" in the column under the heading "Reference" and indicate in the "Treatment ofdefinition" columns the treatment of the product in your state. In accordance with the SSUTA, your state must adopt the definitions in theLibrary of Definitions that apply to your state without qualifications, except for those allowed by the SSUTA. For this reason, do not enter anycomments or qualifications in the two columns under the heading "Treatment of definition." If your state has adopted a definition in the Libraryof Definitions with a qualification not specified in the SSUTA, do not place an "X" in either column under the heading "Treatment of definition"but include a comment in the "Reference" column explaining the qualification. Enter the applicable statute/rule cite in the "Reference" column.

Instructions for Section D of the Taxability Matrix

With respect to Section D, "tax administration practices" have been selected by the Streamlined Sales Tax Governing Board (SSTGB) foreach of the products, procedures, services, or transactions identified pursuant to Section 335 of the Streamlined Sales and Use TaxAgreement (SSUTA), as amended through May 13, 2015.

Use of the term "State" in each practice refers to the state completing the matrix.

Place an "X" in the appropriate column to indicate whether your State does or does not follow each practice identified.

For each practice identified in this matrix and further described in Appendix E of the SSUTA which your State follows, place an "X" in the"Yes" column and enter the statute or rule that applies to your state's treatment of this practice in the References and Comments column.

For each practice identified in this matrix and further described in Appendix E of the SSUTA that your State does not follow, place an "X" inthe "No" column and, if necessary, describe in the References and Comments column your state's practice in this area.

Conformance to a "tax administration practice" by a state is voluntary and no state shall be found not in compliance with the Agreement if itdoes not follow a tax administration practice selected by the Governing Board.

Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged andcollected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data providedby the member state relative to treatment of the terms defined in Sections A, B and C and the tax administration practices indicated inSection D.SSTGB Form F0014 (Revised May 13, 2015)

Administrative Definitions Treatment Reference

Reference Number

Sales price: Identify how the options listedbelow are treated in your state. Thefollowing options may be excluded from thedefinition of sales price only if they areseparately stated on the bill to thepurchaser.

Included in SalesPrice

ExcludedFrom Sales Price

Statute/Rule Cite Comment

10010Charges by the seller for any servicesnecessary to complete the sale otherthan delivery and installation

XWV Code §11-15B-2(b)(49)(A)(iii).

10070Telecommunication nonrecurringcharges

X

10040 Installation charges XWV Code §11-15B-2(b)(49)(A)(v).

10060 Value of trade-in X WV 110CSR15.3.4.5.

Reference Number

Delivery Charges for personal property orservices other than direct mail. Thefollowing charges are included in thedefinition of sales price unless your stateexcludes them from sales price when suchcharges are separately stated on the bill tothe purchaser.


Excluded FromSales Price


11000Handling, crating, packing, preparationfor mailing or delivery, and similarcharges

X

WV Code §11-15B-2(b)(14), §11-15B-2(b)(49)(A)(iii)-(v),and WV Tax DeptAdm Notice 09-20.

11010Transportation, shipping, postage, andsimilar charges

X

WV Code §11-15B-2(b)(14), §11-15B-2(b)(49)(A)(ii)-(v), andWV Tax Dept AdmNotice 09-20.

Reference Number

Delivery Charges for direct mail. Thefollowing charges are included in thedefinition of sales price unless your stateexcludes them from sales price when suchcharges are separately stated on the bill tothe purchaser.




11020Handling, crating, packing, preparationfor mailing or delivery, and similarcharges

X

WV Code §11-15B-2(b)(14), §11-15B-2(b)(49)(A)(ii)-(v), andWV Tax Dept AdmNotice 09-20.

11021Transportation, shipping, and similarcharges

X

WV Code §11-15B-2(b)(14), §11-15B-2(b)(49)(A)(ii)-(iv),and WV Tax DeptAdm Notice 09-20.

11022 Postage X

WV Code §11-15B-2(b)(14), §11-15B-2(b)(49)(A)(ii)-(iv),and WV Tax DeptAdm Notice 09-20.

Reference Number

STATE and LOCAL TAXES - A state mayexclude from the sales price any or all stateand local taxes on a retail sale that areimposed on the seller, if the state statuteauthorizing or imposing the tax providesthat the seller may, but is not required, tocollect such tax from the . The tax must beseparately stated on the invoice, bill of saleor similar document given to the purchaser.Sales and use taxes are not included in thesales price. If applicable list all state andlocal taxes, other than sales and use taxesimposed on the seller that your stateexcludes from sales price under thisprovision.




11110 N/A

Reference Number

TRIBAL TAXES - A state may exclude fromthe sales price tribal taxes on a retail salethat are imposed on the seller if the Triballaw authorizing or imposing the taxprovides that the seller may, but is notrequired, to collect such tax from theconsumer The tax must be separatelystated on the invoice, bill of sale or similardocument given to the purchaser. Ifapplicable list all tribal taxes on a retail salethat are imposed on the seller if the Triballaw authorizing or imposing the taxprovides that the seller may, but is not




required, to collect such tax from theconsumer. The tax must be separatelystated on the invoice, bill of sale or similardocument given to the purchaser.

11120 N/A

Sales Tax Holidays Yes NoRuleDescription...

CommentDescription...

Sales Tax Holidays: Does your state have a sales tax holiday? X

Reference Number

If yes, indicate thetax treatment duringyour state sales taxholiday for thefollowing products.

Amount ofThreshold

Taxable Exempt Statute/Rule Cite Comment

20060

All Energy starqualifiedproductsSpecificenergy starqualifiedproducts orenergy starqualifiedclassifications

$0

20060 $0

20150All DisasterPreparednessSupply

$0

20160

SpecificDisasterpreparednessgeneral supply

$0

20170

SpecificDisasterpreparednesssafety supply

$0

20180

SpecificDisasterpreparednessfood-relatedsupply

$0

20190

SpecificDisasterpreparednessfasteningsupply

$0

20070 School supply $0

20080School artsupply

$0

20090Schoolinstructionalmaterial.

$0

20100Schoolcomputersupply

$0

Reference Number

Other productsdefined in Part II ofthe Library ofDefinitions includedin your state salestax holiday.

Amount Taxable Exempt Statute/Rule Cite Comment

20130 Clothing $0

20110 Computers $0

20120 $0

Product Definitions Treatment Reference

Reference Number Clothing and related products Taxable Exempt Statute/Rule Cite Comment

20010 Clothing XWV Code §11-15-3and §11-15-6 and§11-15B-2(b)(6).

20015Essential clothing priced below a statespecific threshold

X N/A

20050 Fur clothing XWV Code §11-15-3and §11-15-6, and§11-15B-2(b)(25).

20020 Clothing accessories or equipment XWV Code §11-15-3and §11-15-6, and§11-15B-2(b)(7).

20030 Protective equipment XWV Code §11-15-3and §11-15-6, and§11-15B-2(b)(45).

20040 Sport or recreational equipment XWV Code §11-15-3and §11-15-6, and§11-15B-2(b)(58).

Reference Number Computer related products Taxable Exempt Statute/Rule Cite Comment

30100 Computer XWV Code §11-15-3and §11-15-6, and§11-15B-2(b)(10).

30040 Prewritten computer software XWV Code§11-15-3and §11-15-6, and§11-15B-2(b)(42).

30050Prewritten computer software deliveredelectronically

X N/A

30060Prewritten computer software deliveredvia load and leave

X

WV Code §11-15-3and §11-15-6, and§§11-15B-2(b)(31)and(42).

30015Non-prewritten (custom) computersoftware

XWV Code 11-15-3(a)and §11-15-6(b).

30025Non-prewritten (custom) computersoftware delivered electronically

XWV Code 11-15-3(a)and §11-15-6(b).

30035Non-prewritten (custom) computersoftware delivered via load and leave

XWV Code 11-15-3(a)and §11-15-6(b).

Reference NumberMandatory computer software maintenancecontracts


30200Mandatory computer softwaremaintenance contracts with respect toprewritten computer software

X N/A

30210

Mandatory computer softwaremaintenance contracts with respect toprewritten computer software which isdelivered electronically.

X N/A

30220

Mandatory computer softwaremaintenance contracts with respect toprewritten computer software which isdelivered via load and leave

X N/A

30230

Mandatory computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware

X N/A

30240

Mandatory computer softwaremaintenance contracts with respect tonon-prewritten (custom) software whichis delivered electronically

X N/A

30250

Mandatory computer softwaremaintenance contracts with respect tonon-prewritten (custom) software which

X N/A

is delivered via load and leave

Reference NumberOptional computer software maintenancecontracts


30300

Optional computer softwaremaintenance contracts with respect toprewritten computer software that onlyprovide updates or upgrades withrespect to the software

X N/A

30310

Optional computer softwaremaintenance contracts with respect toprewritten computer software that onlyprovide updates or upgrades deliveredelectronically with respect to thesoftware

X N/A

30320

Optional computer softwaremaintenance contracts with respect toprewritten computer software that onlyprovide updates or upgrades deliveredvia load and leave with respect to thesoftware

X N/A

30330

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware that only provide updates orupgrades with respect to the software

X N/A

30340

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware that only provide updates orupgrades delivered electronically withrespect to the software

X N/A

30350

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware that only provide updates orupgrades delivered via load and leavewith respect to the software

X N/A

30360

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware that only provide supportservices to the software

X N/A

30370

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware that provide updates orupgrades and support services to thesoftware

X N/A

30380

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware that provide updates orupgrades delivered electronically andsupport services to the software

X N/A

30390

Optional computer softwaremaintenance contracts with respect tonon-prewritten (custom) computersoftware provide updates or upgradesdelivered via load and leave andsupport services to the software

X N/A

Reference Number

Indicate your state's tax treatment foroptional computer software maintenancecontracts with respect to prewrittencomputer software sold for onenon-itemized price that include updates andupgrades and/or support services. Usepercentages in the taxable and exemptcolumns to denote tax treatment in yourstate. For example: if all taxable put 100% inthe taxable column; if allnontaxable/exempt put 100% in the exemptcolumn; if 50% taxable and 50%


nontaxable/exempt put 50% in the taxablecolumn and 50% in the exempt column.

30400

Optional computer softwaremaintenance contracts with respect toprewritten computer software thatprovide updates or upgrades andsupport services to the software

100% 0%

30410

Optional computer softwaremaintenance contracts with respect toprewritten computer software thatprovide updates and upgradesdelivered electronically and supportservices to the software

100% 0%

30420

Optional computer softwaremaintenance contracts with respect toprewritten computer software thatprovide updates and upgradesdelivered via load and leave andsupport services to the software

100% 0%

30430

Optional computer softwaremaintenance contracts with respect toprewritten computer software that onlyprovide support services to thesoftware

100% 0%

Reference NumberDigital products(excludestelecommunications services, ancillaryservices and computer software)

Yes No Statute/Rule Cite Comment

31000

A state imposing tax on products"transferred electronically" is notrequired to adopt definitions forspecified digital products. ("Specifieddigital products" includes the definedterms: digital audio visual works; digitalaudio works; and digital books.) Doesyour state impose tax on productstransferred electronically other thandigital audio visual works, digital audioworks, or digital books?

X

Reference Number

For transactions other than those includedabove, a state must specifically impose andseparately enumerate a broader impositionof the tax. Does your state impose tax on:


31065Digital audio visual works sold to usersother than the end user.

X N/A

31050Digital audio visual works sold withrights of use less than permanent use...

X N/A

31060Digital audio visual works sold withrights of use conditioned on continuedpayment.

X N/A

31095Digital audio works sold to users otherthan the end user.

X N/A

31080Digital audio works sold with rights ofuse less than permanent.

X N/A

31090Digital audio works sold with rights ofuse conditioned on continuedpayments.

X N/A

31125Digital books sold to users other thanthe end user.

X N/A

31110Digital books sold with rights of useless than permanent.

X N/A

31120Digital books sold with rights of useconditioned on continued payments.

X N/A

31121

Does your state treat subscriptions toproducts "transferred electronically"differently than a non-subscriptionpurchase of such product?

X N/A

Reference NumberDigital products(excludestelecommunications services, ancillaryservices and computer software)


31040Digital audio visual works sold to anend user with rights for permanent use

X N/A

31070Digital audio works sold to an end userwith rights for permanent use

X N/A

31100Digital books sold to an end user withrights for permanent use

X N/A

Reference Number

Section 332H provides that states may haveproduct based exemptions for specificitems within specified digital products.("Specified digital products" includes thedefined terms: digital audio visual works;digital audio works; and digital books.) Listproduct based exemptions for specificitems included in specified digital products.Example: digital textbooks


32000 N/A

Reference Number Food and food products Taxable Exempt Statute/Rule Cite Comment

40010 Candy XWV Code §11-15B-2(b)(5) and TSD-419(Rev. August 2013).

40020 Dietary Supplements XWV Code §11-15B-2(b)(15) and TSD-419(Rev. August 2013).

40030Food and food ingredients excludingalcoholic beverages and tobacco

XWV Code §11-15B-2(b)(23) and TSD-419(Rev. August 2013).

40040 Food sold through vending machines X

WV Code § 11-15-3b,§11-15B-2(b)(24) andTSD-419 (Rev.August 2013).

40050 Soft Drinks X

WV Code § 11-15-3band §11-15B-2(b)(57)and TSD-419 (Rev.August 2013).

40060 Bottled Water XWV Code § 11-15B-2(b)(23) and TSD-419(Rev. August 2013).

41000 Prepared Food X

WV Code § 11-15-3b,§11-15B-2(b)(40) andTSD-419 (Rev.August 2013).

Reference Number

Prepared food options - The following fooditems heated, mixed or combined by theseller are included in the definition ofprepared food unless a state elects toexclude them from the definition ofprepared food. Such food items excludedfrom prepared food are taxed the same asfood and food ingredients. (Indicate howthe options for the following food items thatotherwise meet the definition of preparedfood are treated in your state.)

Included inPrepared Food

Excluded FromPrepared Food


41010

Prepared food sold without eatingutensils provided by the seller whoseprimary NAICS classification ismanufacturing in sector 311, exceptsubsector 3118 (bakeries)

X

WV Code §11-15B-2(b)(40)(A)(iii) and(C)(i), and TSD-419(Rev. August 2013).

41020

Prepared food sold without eatingutensils provided by the seller in anunheated state by weight or volume asa single item

X

WV Code §11-15B-2(b)(40)(A)(iii) and(C)(ii), and TSD-419(Rev. August 2013).

41025

Meat or seafood products that meet thedefinition of prepared food sold withouteating utensils provided by the seller in

XW.Va. Code §11-15B-2(b)(40)(B) and(C)(ii).

an unheated state by weight or volumeas a single item

41030

Bakery items that meet the definition ofprepared food sold without eatingutensils provided by the seller,including bread, rolls, buns, biscuits,bagels, croissants, pastries, donuts,Danish, cakes, tortes, pies, tarts,muffins, bars, cookies, tortillas

X

WV Code §11-15B-2(b)(40)(A)(iii) and(C)(iii), and TSD-419(Rev. August 2013).

41040

Prepared food sold without eatingutensils provided by the seller thatordinarily requires cooking (as opposedto just reheating) by the consumer priorto consumption

XW.Va. Code §11-15B-2(b)(40)(B).

Reference NumberHealth-care products Drugs (indicate howthe options are treated in your state) Drugsfor human use


51010Drugs, other than over-the-counterdrugs, for human use without aprescription

X

WV Code §11-15-3,§11-15-6,§11-15-9(a)(11),§11-15B-2(b)(17) and(41), WV Code ofState Rules110CSR15.2.29 and110CSR15.92.3, andTSD-300 (Rev.September 2012).

51020Drugs, other than over-the-counterdrugs, for human use with aprescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(17) and (41), WVCode of State Rules110CSR15.2.29,110CSR15.9.2.7,110CSR15.92.1 andTSD-300 (Rev.September 2012).

51050Insulin for human use without aprescription

X

WV Code§11-15-9(a)(11), WVCode of State Rules110CSR15.9.2.7 and110CSR15.92.1.

51060Insulin for human use with aprescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(41) and WVCode of State Rules110CSR15.9.2.7 and110CSR15.92.1.

51090Medical oxygen for human use withouta prescription

X N/A

51100Medical oxygen for human use with aprescription

X

WV Code§11-15-9(a)(11),§11-15B-2(b)(17) and(41), WV Code ofState Rules110CSR15.2.29,110CSR15.9.2.7 and110CSR15.92.1.

51130Over-the-counter drugs for human usewithout a prescription

X

WV Code §11-15-3,§11-15-6, §11-15B-2(b)(37), WV Code ofState Rules110CSR15.92.3,TSD-300 (Rev.September 2012),TSD 377 (Rev.August 2013) andTSD-425 (Rev.August 2013).

51140Over-the-counter drugs for human usewith a prescription

XWV Code §11-15B-2(b)(37) and §11-15B-2(b)(41).

51170Grooming and hygiene products forhuman use that don't meet thedefinition of "drug"

X

WV Code §11-15-3,§11-15-6 and§11-15B-2(b)(17) and(27).

51171Grooming and hygiene products forhuman use that meet the definition of"drug" without a prescription

X

WV Code §11-15-3,§11-15-6 and§11-15B-2(b)(17) and(27).

51172Grooming and hygiene products forhuman use that meet the definition of"drug" with a prescription

X

WV Code §11-15-3and §11-15-6,§11-15-9(a)(11),§11-15B-2(b)(17),(27) and (41).

51190Over-the-counter drugs for human useto hospitals

X

WV Code§11-15-9(a)(11),§11-15B-2(b)(17),§11-15-9i, WV Codeof State Rules110CSR15.36.1 andTSD-425 (August2013).

51195Over-the-counter drugs for human useto other medical facilities

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(17), WV Code ofState Rules110CSR15C.3.3 andTSD-425 (Rev.August 2013).

51200Prescription drugs for human use tohospitals

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(17) and (41), WVCode of State Rules110CSR15.2.29,110CSR15.9.2.7,110CSR15.92.1, andTSD-425 (Rev.August 2013).

51205Prescription drugs for human use toother medical facilities

X


51240 Free samples of drugs for human use XWV Code §11-15B-2(b)(17), §11-15-3and §11-15-6.

51250Free samples of prescription drugs forhuman use

X

WV Code§11-15-9(a)(11) and§11-15B-2(b)(17) and(41).

Reference Number Drugs for animal use Taxable Exempt Statute/Rule Cite Comment

51030Drugs, other than over-the-counterdrugs, for animal use without aprescription

X N/A

51040Drugs, other than over-the-counterdrugs, for animal use with aprescription

X


51070Insulin for animal use without aprescription

X

WV Code§11-15-9(a)(11), WVCode of State Rules110CSR15.9.2.7 and110CSR15.92.1.

51080Insulin for animal use with aprescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(41) and WVCode of State Rules110CSR15.9.2.7.

51110Medical oxygen for animal use withouta prescription

X N/A

51120Medical oxygen for animal use with aprescription

XWV Code§11-15-9(a)(11) and§11-15-9i.

51150Over-the-counter drugs for animal usewithout a prescription

X

WV Code §11-15-3,§11-15-6 and§11-15B-2(b)(37), WVCode of State Rules110CSR15.92.3 andTSD-377 (Rev.August 2013).

51160Over-the-counter drugs for animal usewith a prescription

X

WV Code§11-15-9(a)(11) ),§11-15-9i, §11-15B-2(b)(37) and (41), WVCode of State Rules110CSR15.2.29,110CSR15.9.2.7,110CSR15.92.1, andTSD-300 (Rev.September 2012).

51180Grooming and hygiene products foranimal use

XWV Code§11-15-3and §11-15-6, and§11-15B-2(b)(27).

51210Over-the-counter drugs for animal useto veterinary hospitals and other animalmedical facilities

X N/A

51220Prescription drugs for animal use toveterinary hospitals and other animalmedical facilities

X

WV Code § 11-15B-2(b)(17) and (41) and§11-15-9i andTSD-425 (Rev.August 2013).

51260 Free samples of drugs for animal use X

51270Free samples of prescription drugs foranimal use

X

WV Code § 11-15B-2(b)(17) and (41) and§11-15-9i andTSD-425 (Rev.August 2013).

Reference NumberDurable medical equipment (indicate howthe options are treated in your state)


52010Durable medical equipment, not forhome use, without a prescription

XWV Code §11-15-3,§11-15-6, and§11-15B-2(b)(18).

52020Durable medical equipment, not forhome use, with a prescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(18) and (41), WVCode of State Rules110CSR15C.3.2,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013.

52030Durable medical equipment, not forhome use, with a prescription paid forby Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52040Durable medical equipment, not forhome use, with a prescriptionreimbursed by Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52050Durable medical equipment, not forhome use, with a prescription paid forby Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52060Durable medical equipment, not forhome use, with a prescriptionreimbursed by Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52070Durable medical equipment for homeuse without a prescription

XWV Code §11-15-3and §11-15-6, and§11-15B-2(b)(18).

52080Durable medical equipment for homeuse with a prescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §§11-15B-2(b)(18) and (41), WVCode of StateRules110CSR15C.3.2, TSD-300 (Rev.September 2012 )and TSD-425 (Rev.August 2013).

52090Durable medical equipment for homeuse with a prescription paid for byMedicare

X

WV Code §§11-15B-2(b)(18) and (41), WVCode of State Rules110CSR15C.3.2,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

52100Durable medical equipment for homeuse with a prescription reimbursed byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52110Durable medical equipment for homeuse with a prescription paid for byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52120Durable medical equipment for homeuse with a prescription reimbursed byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52130Oxygen delivery equipment, not forhome use, without a prescription

X

WV Code §11-15-3and §11-15-6,§11-15B-2(b)(18) and(41).

52140Oxygen delivery equipment, not forhome use, with a prescription

X

WV Code§11-15-9(a)(11),§§11-15B-2(b)(18)and (41), WV Code ofState Rules110CSR15C.3.2,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

52150Oxygen delivery equipment, not forhome use, with a prescription paid forby Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52160Oxygen delivery equipment, not forhome use, with a prescriptionreimbursed by Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52170Oxygen delivery equipment, not forhome use, with a prescription paid forby Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52180Oxygen delivery equipment, not forhome use, with a prescriptionreimbursed by Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52190Oxygen delivery equipment for homeuse without a prescription

XWV Code §11-15-3,§11-15-6, and§11-15B-2(b)(18).

52200Oxygen delivery equipment for homeuse with a prescription

X

WV Code§11-15-9(a)(11),§§11-15B-2(b)(18)and (41), WV Code ofState Rules110CSR15C.3.2,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

52210Oxygen delivery equipment for homeuse with a prescription paid for byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52220Oxygen delivery equipment for homeuse with a prescription reimbursed byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52230Oxygen delivery equipment for homeuse with a prescription paid for byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52240Oxygen delivery equipment for homeuse with a prescription reimbursed byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52250Kidney dialysis equipment, not forhome use, without a prescription

XWV Code §11-15-3,§11-15-6, and§11-15B-2(b)(18).

52260Kidney dialysis equipment, not forhome use, with a prescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §§11-15B-2(b)(18) and (41), WVCode of State Rules110CSR15C.3.2,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

52270Kidney dialysis equipment, not forhome use, with a prescription paid forby Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52280Kidney dialysis equipment, not forhome use, with a prescriptionreimbursed by Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52290Kidney dialysis equipment, not forhome use, with a prescription paid forby Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52300Kidney dialysis equipment, not forhome use, with a prescriptionreimbursed by Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52310Kidney dialysis equipment for homeuse without a prescription


52320Kidney dialysis equipment for homeuse with a prescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §§11-15B-2(b)(18) and (41), WVCode of State Rules110CSR15C.3.2,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

52330Kidney dialysis equipment for homeuse with a prescription paid for byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52340Kidney dialysis equipment for homeuse with a prescription reimbursed byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52350Kidney dialysis equipment for homeuse with a prescription paid for byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52360Kidney dialysis equipment for homeuse with a prescription reimbursed byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52370Enteral feeding systems, not for homeuse, without a prescription

XWV Code §11-15-3and §11-15-6,§11-15B-2(b)(18).

52380Enteral feeding systems, not for homeuse, with a prescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(18) and (41), WVCode of State Rules110CSR15C.3.2,TSD-300(Rev.September 2012) andTSD-425 (Rev.August 2013).

52390Enteral feeding systems, not for homeuse, with a prescription paid for byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52400Enteral feeding systems, not for homeuse, with a prescription reimbursed byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52410Enteral feeding systems, not for homeuse, with a prescription paid for byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52420Enteral feeding systems, not for homeuse, with a prescription reimbursed byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52430Enteral feeding systems for home usewithout a prescription

XWV Code §11-15-3and §11-15-6,§11-15B-2(b)(18).

52440Enteral feeding systems for home usewith a prescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(18) and (41), WVCode of State Rules110CSR15C.3.2,TSD-300(Rev.September 2012) andTSD-425 (Rev.August 2013).

52450Enteral feeding systems for home usewith a prescription paid for by Medicare

XWV Code §§11-15B-2(b)(18) and (41).

52460Enteral feeding systems for home usewith a prescription reimbursed byMedicare

XWV Code §§11-15B-2(b)(18) and (41).

52470Enteral feeding systems for home usewith a prescription paid for by Medicaid

XWV Code §§11-15B-2(b)(18) and (41).

52480Enteral feeding systems for home usewith a prescription reimbursed byMedicaid

XWV Code §§11-15B-2(b)(18) and (41).

52490Repair and replacement parts fordurable medical equipment which arefor single patient use


Reference NumberMobility enhancing equipment (indicatehow the options are treated in your state)


53010Mobility enhancing equipment without aprescription

XWV Code §11-15-3and §11-15-6,§11-15B-2(b)(32).

53020Mobility enhancing equipment with aprescription

X

WV Code§11-15-9(a)(11),§11-15-9i, §§11-15B-2(b)(32) and (41), WVCode of State Rules110CSR15C.3.4,TSD-300 (Rev.September 2012) andTSD-425 (Rev.

August 2013).

53030Mobility enhancing equipment with aprescription paid for by Medicare

XWV Code §§11-15B-2(b)(32) and (41).

53040Mobility enhancing equipment with aprescription reimbursed by Medicare

XWV Code §§11-15B-2(b)(32) and (41).

53050Mobility enhancing equipment with aprescription paid for by Medicaid

XWV Code §§11-15B-2(b)(32) and (41).

53060Mobility enhancing equipment with aprescription reimbursed by Medicaid

XWV Code §§11-15B-2(b)(32) and (41).

Reference NumberProsthetic devices (indicate how theoptions are treated in your state)


54010Prosthetic devices without aprescription

XWV Code §11-15-3and §11-15-6§11-15B-2(b)(44).

54020 Prosthetic devices with a prescription X

WV Code§11-15-9(a)(11),§11-15-9i, §§11-15B-2(b)(41) and (44),TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2014).

54030Prosthetic devices with a prescriptionpaid for by Medicare

XWV Code §§11-15B-2(b)(41) and (44).

54040Prosthetic devices with a prescriptionreimbursed by Medicare

XWV Code §§11-15B-2(b)(41) and (44).

54050Prosthetic devices with a prescriptionpaid for by Medicaid

XWV Code §§11-15B-2(b)(41) and (44).

54060Prosthetic devices with a prescriptionreimbursed by Medicaid

XWV Code §§11-15B-2(b)(41) and (44).

54070Corrective eyeglasses without aprescription

X N/A

54080Corrective eyeglasses with aprescription

X

WV Code§11-15-9(a)(11) ,§11-15-9i, WV Code§§11-15B-2(b)(41)and (44), TSD-300(Rev. September2012) and TSD-425(Rev. August 2013).

54090Corrective eyeglasses with aprescription paid for by Medicare

X


54100Corrective eyeglasses with aprescription reimbursed by Medicare

X

WV Code§11-15-9(a)(11) ,§11-15-9i, WV Code§§11-15B-2(b)(41)and (44), TSD-300(Rev. September2012) and TSD-425(Rev. November2011).

54110Corrective eyeglasses with aprescription paid for by Medicaid

X


54120Corrective eyeglasses with aprescription reimbursed by Medicaid

X


54130 Contact lenses without a prescription X N/A

54140 Contact lenses with a prescription X

WV Code§11-15-9(a)(11) ,§11-15-9i, §11-15B-2(b)(41) and (44), WVCode of State Rules110CSR15.92.1,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

54150Contact lenses with a prescription paidfor by Medicare

X


54160Contact lenses with a prescriptionreimbursed by Medicare

X


54170Contact lenses with a prescription paidfor by Medicaid

X


54180Contact lenses with a prescriptionreimbursed by Medicaid

X


54190 Hearing aids without a prescription X N/A

54200 Hearing aids with a prescription X

WV Code§11-15-9(a)(11) ,§11-15-9i, 11-15B-2(b)(41) and (44), WVCode of State Rules110CSR15.92.1,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

54210Hearing aids with a prescription paid forby Medicare

X

WV Code§11-15-9(a)(11) ,§11-15-9i, §11-15B-2(b)(41) and (44), WV

Code of State Rules110CSR15.92.1,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

54220Hearing aids with a prescriptionreimbursed by Medicare

X


54230Hearing aids with a prescription paid forby Medicaid

X


54240Hearing aids with a prescriptionreimbursed by Medicaid.

X


54250 Dental prosthesis without a prescription X N/A

54260 Dental prosthesis with a prescription X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(41) and (44), WVCode of State Rules110CSR15.92.1,TSD-300 (Rev.September 2012) andTSD-425 (Rev.August 2013).

54270Dental prosthesis with a prescriptionpaid for by Medicare

X


54280Dental prosthesis with a prescriptionreimbursed by Medicare

X


54290Dental prosthesis with a prescriptionpaid for by Medicaid

X

WV Code§11-15-9(a)(11),§11-15-9i, §11-15B-2(b)(41) and (44), WVCode of State Rules110CSR15.92.1,TSD-300 (Rev.September 2012) and

TSD-425 (Rev.August 2013).

54300Dental prosthesis with a prescriptionreimbursed by Medicaid

X


Reference Number Telecommunications & related products Taxable Exempt Statute/Rule Cite Comment

60010 Ancillary Services XWV Code §11-15B-20(2).

60020 Conference bridging service XWV Code §11-15B-2b(b)(2)(D).

60030Detailed telecommunications billingservice

XWV Code §11-15B-2b(b)(2)(E).

60040 Directory assistance XWV Code §11-15B-2b(b)(2)(F).

60050 Vertical service XWV Code §11-15B-2b(b)(2)(P).

60060 Voice mail service XWV Code §11-15B-2b(b)(2)(Q).

Reference NumberTelecommunications (Indicate how theoptions are treated in your state)


61000 Intrastate Telecommunications Service XWV Code §11-15-8,§11-15B-2b(b)(1) and§11-15B-2b(b)(2)(J).

61010 Interstate Telecommunications Service XWV Code §11-15-8,§11-15B-2b(b)(1) and§11-15B-2b(b)(2)(I).

61020International TelecommunicationsService

XWV Code §11-15-8,§11-15B-2b(b)(1) and§11-15B-2b(b)(2)(H).

61030 International 800 service X

WV Code §11-15-8,§11-15B-2b(b)(1) and§§11-15B-2b(b)(2)(A)and (H).

61040 International 900 service X

WV Code §11-15-8,§11-15B-2b(b)(1) and§§11-15B-2b(b)(2)(B)and (H).

61050 International fixed wireless service X

WV Code §11-15-8,§11-15B-2b(b)(1) and§§11-15B-2b(b)(2)(G)and (H)

61060 International mobile wireless service X

WV Code §11-15-8,§11-15B-2b(b)(1) and§§11-15B-2b(b)(2)(H)and (K).

61080 International prepaid calling service X

WV Code §11-15-8,§11-15B-2b(b)(1),§11-15B-2b(b)(2)(H)and §11-15B-20(12).

61090International prepaid wireless callingservice

X

WV Code§11-15-2(b)(13),§11-15-3(a),§11-15-30, §11-15B-2b(b)(1), §11-15B-2b(b)(2)(H), §11-15B-20(13), §24-6-6b(h)and TSD-427 (Rev.August 2013)

61100International private communicationsservice

X

WV Code §11-15-8,§11-15B-2b(b)(1),§11-15B-2b(b)(2)(H)and §11-15B-20(14).

61110International value-added non-voicedata service

XWV Code §§11-15B-2b(b)(2)(H) and (O).

61120International residentialtelecommunications service

X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(H)and (N).

61130 Interstate 800 service X

WV Code §11-15-8,§11-15B-2b(b)(1) and§§11-15B-2b(b)(2)(A)and (I).

61140 Interstate 900 service X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(B)and (I).

61150 Interstate fixed wireless service X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(G)and (I).

61160 Interstate mobile wireless service X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(I)and (K).

61180 Interstate prepaid calling service X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(I)and 11-15B-20(12).

61190Interstate prepaid wireless callingservice

X

WV Code§11-15-2(b)(13),§11-15-3(a),§11-15-30, §11-15B-2b(b)(1), §11-15B-2b(b)(2)(I), §11-15B-20(13), §24-6-6b(h)and TSD-427 (Rev.November 2011).

61200Interstate private communicationsservice

X

WV Code §11-15-8,§11-15B-2b(b)(1),§11-15B-2b(b)(2)(I)and §11-15B-20(14).

61210Interstate value-added non-voice dataservice

XWV Code §11-15B-2b(b)(1), §11-15B-2b(b)(2)(I) and (O).

61220Interstate residentialtelecommunications service

X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(I)and (N).

61230 Intrastate 800 service X

WV Code § 11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(A)and (J).

61240 Intrastate 900 service X

WV Code § 11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(B)and (J).

61250 Intrastate fixed wireless service X

WV § 11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(G)and (J).

61260 Intrastate mobile wireless service X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(J)and (K)

61280 Intrastate prepaid calling service X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(J)and 11-15B-20(12).

61290Intrastate prepaid wireless callingservice

X

WV Code§11-15-2(b)(13),§11-15-3(a),§11-15-30,§24-6-6b(h), §11-15B-2b(b)(1), §11-15B-2b(b)(2)(J), §11-15B-20(13) and TSD-427(Rev. November2011).

61300Intrastate private communicationsservice

X

WV Code §11-15-8,§11-15B-2b(b)(1),§11-15B-2b(b)(2)(J)and §11-15B-20(14).

61310Intrastate value-added non-voice dataservice

XWV Code §11-15B-2b(b)(1), §11-15B-2b(b)(2)(J) and (O).

61320Intrastate residentialtelecommunications service

X

WV Code §11-15-8,§11-15B-2b(b)(1),§§11-15B-2b(b)(2)(J)and (N).

61325 Paging service XWV Code §11-15-8,§11-15B-2b(b)(1), and§11-15B-2b(b)(2)(L).

61330 Coin-operated telephone service XWV Code §11-15-8,§11-15B-2b(b)(1) and§11-15B-b(b)(2)(C).

61340 Pay telephone service XWV Code §11-15-8,§11-15B-2b(b)(1) and§11-15B-2b(b)(2)(M).

61350Local Service as defined by ____WestVirginia_____(state)

D. Tax Administration Practices on Vouchers fromAppendix E

Does Your State Follow thisPractice?

Add Additional Comments ifDesired. If You Answered No,

Describe the Difference Betweenthe Practice as Adopted by the

Governing Board and Your State'sTreatment

Reference Number Disclosed Practice 1 - Vouchers Yes No Statute/Rule Cite Comment

Vouchers 1.1

The member state administers thedifference between the value of avoucher allowed by the seller and theamount the purchaser paid for thevoucher as a discount that is notincluded in the sales price (i.e., sametreatment as a seller's in-store coupon),provided the seller is not reimbursed bya third party, in money or otherwise, forsome or all of that difference.

XW. Va. Code §11-15B-2(b)(46)

Vouchers 1.2

The member state provides that whenthe discount on a voucher will be fullyreimbursed by a third party the seller isto use the face value of the voucher(i.e., same as the treatment of amanufacturer's coupon) and not theprice paid by the purchaser as themeasure (sales price) that is subject totax.

XW. Va. Code §11-15B-2(b)(46)

Vouchers 1.3

The member state provides that costsand expenses of the seller are notdeductible from the sales price and areincluded in the measure (sales price)that is subject to tax. Further,reductions in the amount ofconsideration received by the seller

XW. Va. Code §11-15B-2(b)(46)

Sale is treated as amanufacturer'scoupon.

from the third party that issued,marketed, or distributed the vouchers,such as advertising or marketingexpenses, are costs or expenses of theseller.

D. Tax Administration Practices on Credits fromAppendix E

For each section, place an "X" inthe YES column for the Practice

your State follows. Place an "X" inthe NO column if the practice does

not apply in your State.

For sections with only NOresponses, describe your State's

tax treatment. Additionalcomments may be added for any

response.

Reference Number Disclosed Practice 2 - Credits Taxable Exempt Statute/Rule Cite Comment

Definition

"Tax Paid" means the tax that was (1)paid and (2) previously due from eitherthe seller or the purchaser when thesale of that product is taxable in thatstate and it was properly sourcedbased on that state's sourcing rules."Tax paid" includes tax that was (1)paid and (2) previously due from thepurchaser (or seller, if applicable)because the purchaser moved theproduct to a different jurisdiction. "Taxpaid" does not include the portion of taxpaid that is currently eligible for a creditor refund or tax paid that is eligible forrefund under a tax-incentive program oragreement.

Reference Number 2.1 Credit Against Use Tax Yes No Statute/Rule Cite Comment

Credits 2.1

The State imposing tax on thepurchaser provides credit for "sales oruse taxes paid" on a product againstthe State's use tax.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules110CSR15-43.1.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Reference Number 2.2 Credit Against Sales Tax Yes No Statute/Rule Cite Comment

Credits 2.2The State imposing tax provides creditfor the "sales or use taxes paid" on aproduct against the State's sales tax.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofStateRules §110CSR15-43.1.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .

. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to the amountof tax due this State. .. . W.Va. Code ofState Rules§110CSR15-43.1.

Reference Number 2.3 Reciprocity Yes No Statute/Rule Cite Comment

Credits 2.3.a

The credit the State provides in 2.1 and2.2 applies regardless of whetheranother state provides a reciprocalcredit.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110CSR15-43.1.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . .W.Va. Codeof State Rules§110CSR15-43.1.

Credits 2.3.b.

The credit the State provides in 2.1 and2.2 only applies when the other statewhere the tax was paid provides areciprocal credit.

X


A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due this

State. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Reference Number2.4 State and Local Sales and Use "TaxPaid"


Credits 2.4.a.

The credit provided for in 2.1 and 2.2 isfor the combined amount of state andlocal "tax paid" to another state or localjurisdiction against both the state andlocal taxes due to the State.

X


A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Credits 2.4.b.

The credit provided for in 2.1 and 2.2is for only the state "tax paid" toanother state against the taxes due tothe State (i.e., no credit for local taxagainst state tax). If the State haslocal sales or use taxes, it onlyprovides credit for state tax againststate tax and local tax against localtax.

X


See 2.4.a.A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalpropperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. W.Va. CodeState Rules§110CSR15-43.1.

Reference Number2.5 Credit for "Similar Tax" Paid to AnotherJurisdiction


Credits 2.5

The credit provided for in 2.1 and 2.2includes "similar taxes" that were (1)paid and (2) previously due to anotherstate or local jurisdiction against thesales or use taxes due. If applicable,list below all known similar or like taxes

XAt this time WestVirginia has no"similar taxes."

the State provides credit for even ifsuch tax does not meet the definition ofa "similar tax."

Credits 2.5

Reference Number2.6. Credit Against "Similar Tax" Imposedby the State


Credits 2.6

The credit provided for in 2.1 and 2.2includes "sales or use taxes paid" toanother state or local jurisdictionagainst "similar taxes" due. Ifapplicable, list below "similar taxes"imposed that the State provides creditsagainst.

XAt this time WestVirginia has no"similar taxes."

Credits 2.6

Reference Number2.7 Sourcing when Receipt Location isKnown


Credits 2.7

The credit provided for in 2.1 and 2.2applies when the other state's "sales oruse taxes" were (1) paid and (2)previously due based on: i) that otherstate's sourcing rules, or ii) thepurchaser's location of use of a productsubsequent to the initial sale.

X


A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Reference Number2.8 Sourcing when Receipt Location isUnknown


Credits 2.8

Except as provided in Credits 2.13, thecredit provided for in 2.1 and 2.2applies when the seller sources theinitial sale pursuant to the SSUTASections 310.A.3, 310.A.4, or 310.A.5,because the location where the productwas received by the purchaser wasunknown to the seller.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofStateRules §110CSR15-43.1.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may be

taken for sales or usetaxes paid in anotherstate up to the amountof tax due this State. .. . W.Va. Code ofState Rules§110CSR15-43.1.

Reference Number 2.9 Characterization of Sale Yes No Statute/Rule Cite Comment

Credits 2.9

The credit provided for in 2.1 and 2.2applies regardless of the other state'scharacterization of the product astangible personal property, a service,digital good, or product deliveredelectronically.

X


Regardless of howanother statecharacterizes theproduct purchased inanother state, W.Va.Code §11-15A-10a(a)entitles the purchaserto a credit againstsales tax lawfully paidto that state, as longas the product wouldhave been subjectedto WV's sales tax.W.Va. Code §11-15A-10a(a). A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Reference Number 2.10 Sales Price Components Yes No Statute/Rule Cite Comment

Credits 2.10.a.

2.10.a. Full Credit Allowed - The creditprovided for in 2.1 and 2.2 applies to allcomponents of the SSUTA "sales price"definition, whether taxable ornontaxable in the State.

X


The credit providedfor in W.Va.Code§11-15A-10a(a)applies only to thoseproducts purchased inanother state and forwhich sales tax hasbeen paid if theproduct would havebeen subjected thesales tax or use tax inWest Virginia. W.Va.Code §11-15A-10a(a).A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales tax

lawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to the amountof tax due this State. .. . W.Va. Code ofState Rules§110CSR15-43.1.

Credits 2.10.b.

2.10.b. Partial Credit Allowed - Whentaxable and non-taxable charges areitemized on the invoice, the creditprovided for in 2.1 and 2.2 is only forthe "tax paid" on the taxablecomponents of the sales price in theState.

X


The credit would onlybe applied to salestax actually paid toanother state for aproduct which wouldhave been subjectedto sales tax or use taxin West Virginia.W.Va. Code §11-15A-10a(a).A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Reference Number2.11 Transactions with Taxable and ExemptProducts


Credits 2.11.a.

2.11.a. Full Credit Allowed - The creditprovided for in 2.1 and 2.2 applies tothe full amount of "tax paid" on atransaction consisting of taxable andexempt products.

X


If sales or use tax hadbeen paid to anotherstate on a product orservice which wouldhave been exemptfrom imposition ofWest Virginia's salestax or use tax ifpurchased in thisState, the creditprovided for in W.Va.Code §11-15A-10a(a)would not apply.W.Va. Code §11-15A-

10a(a).A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount, ifany, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to the amountof tax due this State. .. . W.Va. Code ofState Rules§110CSR15-43.1.Ifsales or use tax hadbeen paid to anotherstate on a product orservice which wouldhave been exemptfrom imposition ofWest Virginia's salestax or use tax ifpurchased in thisState, the creditprovided for in W.Va.Code §11-15A-10a(a)would not apply.W.Va. Code §11-15A-10a(a).A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to

Credits 2.11.b.

2.11.b. Partial Credit Allowed - Whentaxable and non-taxable products areitemized on the invoice the creditprovided for in 2.1 and 2.2 is only forthe "tax paid" on the taxable productsof a transaction in the State.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110-15-43.W.Va.Code §11-15A-10a(a);W.Va. Code of StateRules §110-15-43.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may be

taken for sales or usetaxes paid in anotherstate up to the amountof tax due this State. .. . W.Va. Code ofState Rules§110CSR15-43.1.

Reference Number 2.12 Audit Sampling Yes No Statute/Rule Cite Comment

Credits 2.12

The credit provided for in 2.1 and 2.2applies when the sale or purchase ofthe product was part of the populationsampled pursuant to an audit samplingmethod.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110-15-43.1.

Whether or not theproduct purchasedwas part of thepopulated sampledpursuant to an auditsampling method isirrelevant. The creditwould apply as longas sales tax or usetax was paid for aproduct in anotherstate which wouldhave been subjectedto the sales tax or usetax in WV. W.Va.Code §11-15A-10a(a).A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due thisState. . . . W.Va. Codeof State Rules§110CSR15-43.1.

Reference Number 2.13 Direct Mail Yes No Statute/Rule Cite Comment

Credits 2.13

The credit provided for in 2.1 and 2.2applies when the seller sources thesale of Advertising and PromotionalDirect Mail pursuant to Section 313.A.4.

X

Reference Number2.14 Accelerated Payments onLease/Rentals


Credits 2.14

The credit provided for in 2.1 and 2.2includes the "tax paid" to another stateor local jurisdiction on a lease/rentaltransaction based on the sum of thelease payments ("accelerated basis"),against the "sales or use taxes" due onthe balance of the lease/rentalpayments.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110-15-43.1;§110CSR15-129.1;and§110CSR15-129.7.3.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .

. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to the amountof tax due this State. .. . W.Va. Code ofState Rules§110-15-43.1.The consumer salesand service and usetax laws apply toleases of tangiblepersonal property . . .. A lessee of tangiblepersonal propertyused in this State isallowed credit againsthis West Virginia usetax liability forpayment ofconsumers sales andservice taxes lawfullyimposed by anotherstate on leasepayments attributableto the period of timethe lessee uses theleased property in thisState. The measure oftax is the amount ofthe periodic leasepayments. W.Va.Code of State Rules§110CSR15-129.1.Tangible personalproperty bought orshipped into this Statefor use under theterms of a financinglease or an operatinglease are presumed tobe subject to use tax .. . . Credit will beallowed against anysales or use taxlegally imposed andpaid to another state.See Section

Reference Number2.15 Inception-Deferred Collection onLease/Rentals


Credits 2.15

The credit provided for in 2.1 and 2.2includes the "tax paid" to another stateor local jurisdiction on a lease/rentaltransaction based on a deferredcollection/remittance method againstthe "sales or use taxes" due on thebalance of the lease/rental payments.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110CSR15-43;§110CSR15-129.1;and§110-15-129.7.3.W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110CSR15-43;§110CSR15-129.1;and §110-15-129.7.3.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject to

the West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to the amountof tax due this State . .. . W.Va. Code ofState Rules§110CSR15-43.1.The consumers salesand service and usetax laws apply toleases of tangiblepersonal property . . .. A lessee of tangiblepersonal propertyused in this State isallowed credit againsthis West Virginia usetax liability forpayment ofconsumers sales andservice taxes lawfullyimposed by anotherstate on leasepayments attributableto the period of timethe lessee uses theleased property in thisState. The measure oftax is the amount ofthe periodic leasepayments. W.Va.Code of State Rules§110CSR15-129.1.Tangible personalproperty bought orshipped into this Statefor use under theterms of a financinglease or an operatinglease are presumed tobe subject to use tax .. . . Credit will beallowed against anysales or use taxlegally imposed andpaid to another state.See Se

Reference Number 2.16 Lessor Acquisition Yes No Statute/Rule Cite Comment

Credits 2.16

The credit provided for in 2.1 and 2.2includes the "tax paid" by the lessor toanother state or local jurisdiction on theacquisition of the product against the"sales or use taxes" due on the balanceof the lease/rental payments providedthe tax reimbursement is documentedand disclosed to the lessee.

X

W.Va. Code §11-15A-10a(a); W.Va. Code ofState Rules§110CSR15-43;§110CSR15-129.1;and§110CSR15-129.7.3.

A person is entitled toa credit against thetax imposed by thisarticle on the use of aparticular item oftangible personalproperty, customsoftware or serviceequal to the amount,if any, of sales taxlawfully paid toanother state for theacquisition of thatproperty or service: . .. . W.Va. Code§11-15A-10a(a).Purchases of tangiblepersonal property andservices out of thisState for use in thisState are subject tothe West Virginia usetax. In thecomputation of theuse tax, credit may betaken for sales or usetaxes paid in anotherstate up to theamount of tax due this

State. W.Va. Code ofState Rules§110CSR15-43.1.The consumers salesand service and usetax laws apply toleases of tangiblepersonal property . . .. A lessee of tangiblepersonal propertyused in this State isallowed credit againsthis West Virginia usetax liability forpayment ofconsumers sales andservice taxes lawfullyimposed by anotherstate on leasepayments attributableto the period of timethe lessee uses theleased property in thisState. The measure oftax is the amount ofthe periodic leasepayments. W.Va.Code of State Rules§110CSR15-129.1.Tangible personalproperty bought orshipped into this Statefor use under theterms of a financinglease or an operatinglease are presumed tobe subject to use tax .. . . Credit will beallowed against anysales or use taxlegally imposed andpaid to another state.See Section 10

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