Are Pollution Control Equipment 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 pollution control equipment in West Virginia. To learn more, see a full list of taxable and tax-exempt items in West Virginia.
General Pollution Control Equipment
In the state of West Virginia, exemptions apply to the sales of tangible personal property or services to a person or persons who are engaged in the business of manufacturing, transportation, transmission, communication, or the production of natural resources and used in pollution control or environmental quality or protection activity directly relating to the activity of manufacturing, transportation, communication, transmission, or the production of natural resources.
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