West Virginia Sales Tax on Leases and Rentals West Virginia: Sales Tax Handbook

West Virginia:

Are Leases and Rentals subject to sales tax?

While West Virginia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of leases and rentals in West Virginia, including motor vehicles and tangible media property. To learn more, see a full list of taxable and tax-exempt items in West Virginia.


Motor Vehicles
EXEMPT
In the state of West Virginia, a tax is imposed on any monthly motor vehicle lease payments for vehicles which are leased specifically by West Virginia residents for a contractually specified period of more than thirty days.

Tangible Media Property
TAXABLE
Sales of tangible media property are subject to sales tax in West Virginia.



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Source: http://www.salestaxhandbook.com/west-virginia/sales-tax-taxability/leases-and-rentals