Business Guidance and Publications

Publications for Specific Tax Types

All Publications

  • TSD 1 Publications Available
  • TSD 2 Tax Division Phone Numbers
  • TSD 3 Tax Division Addresses
  • TSD-4 West Virginia Taxpayer Rights
  • TSD 210 Coal Severance Tax, Minimum Tax and Waste Coal Tax
  • TSD-301 Sales and Use Tax for Local Governments
  • TSD 310 Capital Improvement Rule - Sales and Use Tax for Construction Trades
  • TSD-314 Sales and Use Tax for Funeral Directors and Related Taxpayers
  • TSD-315 Sales and Use Tax for Dealers of Factory-Built Homes
  • TSD-316 Sales and Use Tax for Lodging Rentals
  • TSD 317 Registration and Sales Tax for Transient Vendors and Remote Sellers
  • TSD-318 Taxation of Homeowners’ Associations and Common Interest Communities
  • TSD-320 Sales and Use Tax for Nonprofit Organizations
  • TSD-325 Sales and Use Tax for Incidental Installation
  • TSD 330 Nonresident Contractors Sales and Use Tax Requirements
  • TSD-345 Sales Tax and Vendor Responsibilities
  • TSD 360 Business Registration Procedures
  • TSD 364 Sales and Use Tax for Auctioneers
  • TSD-365 How Interest and Additions to Tax are Assessed
  • TSD-366 Sales Tax for Night Clubs, Bars, Restaurants and Similar Businesses
  • TSD-368 Sales and Use Tax and Veterinarians
  • TSD 370 Sales and Use Tax for Samples by Manufacturers/Retailers
  • TSD-371 Sales and Use Tax for Agricultural Producers
  • TSD 372 Radio and Television Broadcasters and Sales and Use Tax
  • TSD 372A Broadcasters Notification of Agency Relationship with Out-Of-State Advertisers
  • TSD 376 Sales and Use Tax Responsibilities of Travel Services, Agencies and Agents
  • TSD-378 Sales and Use Tax for Attorneys, Dentists and Doctors
  • TSD-379 Sales and Use Tax Special Exemption for Nonprofit Organizations Providing Low-Income Housing and Shelters
  • TSD 380 Requirements for Rehabilitated Buildings Investment Credit
  • TSD 381 Withholding Information for Employers
  • TSD 385 Partial Release of Property from State Tax Lien
  • TSD 389 Withholding Requirements for Sales of Real Property by Nonresidents
  • TSD 390 Income Tax Withholding by Partnerships, S Corporations, Estates and Trusts
  • TSD-392 West Virginia Corporation Net Income Tax Nonbusiness Income
  • TSD-402 West Virginia Broad Based Health Care Related Taxes
  • TSD-405 Sales Tax for Vending and Money-Operated Machines
  • TSD-407 West Virginia Sales Tax Collection Requirements
  • TSD 409 Consumers Sales and Service Tax on the Services of Lobbyists
  • TSD 412 Voluntary Disclosure Agreements
  • TSD-413 West Virginia Tax Tips for Senior Citizens
  • TSD 415 Collection of West Virginia Consumer Sales and Service Tax for All State Correctional Centers and Regional Jail Facilities
  • TSD 418 Personal Income Tax Filing Tips
  • TSD 420 Sales Tax Regarding Prepared Foods
  • TSD-423 Nonresident Lawyers - Tax Reporting and Filing Requirements
  • TSD 425 Consumer Sales Tax Exemption for Prescription Drugs, Mobility Enhancing Equipment and Prosthetic Devices
  • TSD-427 Prepaid Wireless Calling Services Now Subject to Sales and Use Tax
  • TSD-429 Notice to West Virginia Timber Producers: Elimination of the Severance Tax on Timber for a Three-Year Period
  • TSD 432 Gambling Withholding and Losses
  • TSD 433 Taxes on Boxing and Mixed Martial Arts Events Regulated by the State Athletic Commission
  • TSD 434 Sales Tax Collection Responsibilities of Florists
  • TSD-435 Short-Term Leases and Rentals of Real Property
  • TSD 436 Requests for Waiver of Electronic Filing and Payment Requirements
  • TSD 437 Nonresident Wage Income Assigned to West Virginia
  • TSD 440 Pension Income of Retired Federal Law Enforcement and Federal Firefighter Personnel – Dawson V. Steager
  • TSD 443 Personal Income Tax of Military Servicemembers
  • TSD 444 Sales Tax Exemption for Small Arms and Ammunition
  • TSD 445 Sales and Use Tax for Streaming Services
  • TSD-451 Electronic Smoking and Drug Paraphernalia
  • TSD 452 Taxation of Carbon Offset Arrangements
  • TSD 453 Volunteer Firefighter Tax Credit
  • TSD 454 Motor Vehicle Property Tax Adjustment Credit
  • TSD 455 Disabled Veteran Real Property Tax Credit
  • TSD 456 Small Business Property Tax Adjustment Credit
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