Consumers Sales and Service Tax and Use Tax

The Consumers Sales and Service Tax and Use Tax generates the second largest source of revenue for West Virginia. This report categorizes various Consumers Sales and Service Tax and Use Tax exclusions, exemptions and deductions into seven separate groups. These groups include: Group Exemptions, Commodity Expenditures, Service Exemptions, Community Exemptions, Educational Exemptions, Miscellaneous Expenditures, and Provisions That Are not True Expenditures.