West Virginia Sales Tax on Software and Digital Products West Virginia: Sales Tax Handbook

West Virginia:

Are Software and Digital Products 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 software and digital products in West Virginia, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in West Virginia.


Canned Software - Delivered on Tangible Media
TAXABLE
Sales of canned software - delivered on tangible media are subject to sales tax in West Virginia.

Canned Software - Downloaded
TAXABLE
In the state of West Virginia, the exemptions be may applicable for use in the case of high technology businesses, certain education software, software which is used directly in the process of communications or incorporated into a manufactured product, or software which is used to provide data processing services.

Custom Software - Delivered on Tangible Media
TAXABLE
Sales of custom software - delivered on tangible media are subject to sales tax in West Virginia.

Custom Software - Downloaded
TAXABLE
Sales of custom software - downloaded are subject to sales tax in West Virginia.

Customization of Canned Software
TAXABLE
Sales of customization of canned software are subject to sales tax in West Virginia.

Digital Products
EXEMPT
Sales of digital products are exempt from the sales tax in West Virginia.



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Source: http://www.salestaxhandbook.com/west-virginia/sales-tax-taxability/software-and-digital-products