West Virginia: Sales Tax Handbook
What purchases are taxable in West Virginia?
The taxability of various transactions (like services and shipping) can vary from state to state, as do policies on subjects such as whether excise taxes or installation fees included in the purchase price are also subject sales tax. This reference is here to help answer your questions about what is and is not subject to the West Virginia sales tax.
Contents1.) Taxability of Goods and Services
- General West Virginia taxability guidelines
- Are services subject to sales tax?
- Is shipping & handling subject to sales tax?
- Are drop shipped items taxable?
Section 1: Taxability of Goods and Services
What transactions are generally subject to sales tax in West Virginia?
In the state of West Virginia, legally sales tax is required to be collected from all tangible, physical products being sold to a consumer, in addition to the vast majority of services performed.
Several exceptions to this tax are certain types of prescription medicines, and items purchased for resale. This means that the owner of a office supplies store would have to charge sales tax on his products, while the owner of a pharmacy would not have to charge sales tax on the majority of the medications he sells.
Are services subject to sales tax in West Virginia?
The state of West Virginia often does collect sales taxes on services performed. In fact, most of the services in West Virginia are indeed considered taxable. The only notable exemptions would be the furnishing of personal services and professional services.
You can find a table describing the taxability of common types of services later on this page.Top
Are shipping & handling subject to sales tax in West Virginia?
In the state of West Virginia, the laws regarding tax on shipping and handling are very simple. Essentially, most shipping costs are taxable, even if several shipping costs are stated individually on an invoice. They are only exempt if it is stated individually on the invoice AND the delivery is made by a common carrier, to a buyer who paid the carrier directly.Top
Are drop shipments subject to sales tax in West Virginia?
"Drop shipping" refers to the common business practice in which a vendor, often in a different state, makes a sale of a product which is shipped to the end-user by a third party supplier hired by the initial vendor. In West Virginia, drop shipments are generally subject to state sales taxes.
Section 2: Taxability of Various Items in West Virginia
This table shows the taxability of various goods and services in West Virginia. If you are interested in the sales tax on vehicle sales, see the car sales tax page instead. Scroll to view the full table, and click any category for more details.
|Products on Amazon.com||TAXABLE *|
|Food and Meals|
|Grocery Food||EXEMPT *|
|Leases and Rentals|
|Motor Vehicles||EXEMPT *|
|Tangible Media Property||TAXABLE|
|Manufacturing and Machinery|
|Utilities & Fuel||EXEMPT *|
|Medical Goods and Services|
|Medical Devices||EXEMPT *|
|Newspapers and Magazines|
|General Occasional Sales||EXEMPT *|
|Optional Maintenance Contracts|
|General Optional Maintenance Contracts||TAXABLE|
|Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts||EXEMPT|
|Pollution Control Equipment|
|General Pollution Control Equipment||TAXABLE *|
|Janitorial Services||TAXABLE *|
|Transportation Services||TAXABLE *|
|Software and Digital Products|
|Canned Software - Delivered on Tangible Media||TAXABLE|
|Canned Software - Downloaded||TAXABLE *|
|Custom Software - Delivered on Tangible Media||TAXABLE|
|Custom Software - Downloaded||TAXABLE|
|Customization of Canned Software||TAXABLE|
|Vending Machine Sales|
* See notes in category taxability page for details
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