West Virginia Sales Tax on Services, Installation, etc West Virginia: Sales Tax Handbook

West Virginia:

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.

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.


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.


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.

Category Exemption Status
Amazon Purchases
Products on Amazon.com TAXABLE *
General Clothing TAXABLE
Food and Meals
Catering TAXABLE *
Grocery Food EXEMPT *
Leases and Rentals
Motor Vehicles EXEMPT *
Tangible Media Property TAXABLE
Manufacturing and Machinery
Machinery EXEMPT
Raw Materials EXEMPT
Utilities & Fuel EXEMPT *
Medical Goods and Services
Medical Devices EXEMPT *
Medical Services EXEMPT
Medicines TAXABLE
Newspapers and Magazines
Newspapers TAXABLE *
Periodicals TAXABLE
Occasional Sales
General Occasional Sales EXEMPT *
Motor Vehicles 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
Digital Products EXEMPT
General Trade-Ins EXEMPT
Vending Machine Sales
Merchandise TAXABLE

* See notes in category taxability page for details

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** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/west-virginia/sales-tax-taxability