Business Guidance and Publications

Publications for Specific Tax Types

Pass Through Entity

Sales and Use Tax

Withholding

All Publications

• TSD-1 Publications Available – Numerical List

• TSD-2 Tax Division Telephone Numbers

• TSD-3 Mailing Addresses

• TSD-4 West Virginia Taxpayer Rights

• TSD-100 West Virginia Business Taxes

• TSD-110 West Virginia Tax Credits

• TSD-200 West Virginia Business Franchise Tax

• TSD-210 Coal Severance Tax

• TSD-211 Timber Severance Tax

• TSD-300 Sales and Use Tax Exemptions

• TSD-301 Sales and Use Tax for Local Governments

• TSD-310 Capital Improvement Rule - Sales and Use Tax for Construction Trades

• TSD-312 Sales and Use Tax for Public Schools

• TSD-312A Sales and Use Tax for Private Schools

• 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

• 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-355 The Integrated Manufacturer/Contractor Rule

• TSD-356 Sales and Use Tax for Motion Picture Theaters

• TSD-358 Direct Use Concept

• TSD-360 Businesses Registration Procedures

• TSD-364 Sales 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-369 Use Tax for Your Business

• TSD-370 Sales and Use Tax on Samples for Manufacturer/Retailer

• 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-375 Summer Camps and Sales Tax

• 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-380A Residential Historic Rehabilitated Buildings Investment Credit

• TSD-381 Withholding Tax Information for Employers

• TSD-382 Commonly Asked Questions About the Special Tax on Coal

• TSD-383 Pharmacies and Sales Tax

• TSD-385 Partial Release of Property from State Tax Lien

• TSD-385A State Tax Liens

• TSD-389 Withholding Requirements for Sales of Real Property by Nonresidents

• TSD-390 Income Tax Withholding by Partnerships, S Corporations, Estates and Trusts

• TSD-391 General Information Regarding Income Tax Withholding for Nonresident Partners, S Corporation Shareholders, or Beneficiaries of Estates or Trusts

• TSD-392 West Virginia Corporation Net Income Tax Nonbusiness Income

• TSD-398 Reduced Severance Tax Rate for Thin Seam Coal Produced from New Mines.

• TSD-400 Consumers Sales Tax Responsibilities: Entertainers and Artists

• TSD-401 Dyed Diesel Fuel and IFTA/MCRT Qualified Motor Vehicles

• TSD-401A IFTA Qualified Motor Vehicles

• TSD-402 West Virginia Broad Based Health Care Related Taxes

• TSD-404 Timber Severance Tax Requirements for Nonresidents

• TSD-405 Sales Tax for Vending and Money-Operated Machines

• TSD-406A Taxability of Sales Made by Certain Out-of-State Remote Sellers

• TSD-407 West Virginia Sales Tax Collection Requirements

• TSD-409 Consumers Sales and Service Tax on the Services of Lobbyists

• TSD-410 Motor Fuel Excise Tax

• TSD-411 Senior Citizens Tax Credit

• 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-416 Waste Coal and Severance Tax

• TSD-418 Personal Income Tax Filing Tips

• TSD-419 Application of the Reduced West Virginia Consumer Sales and Service Tax to Food

• TSD-420 Important Notice Regarding Prepared Food for Human Consumption

• TSD-422 Income Tax Responsibilities for West Virginia Resident Shareholders of an Ohio S–Corporation

• TSD-423 Nonresident Lawyers - Tax Reporting and Filing Requirements

• TSD-424 Integrated Tax System

• TSD-425 Consumers’ Sales Tax Exemption for Drugs, Durable Medical Equipment, Mobility Enhancing Equipment and Prosthetic Devices Dispensed Upon Prescription

• TSD-427 Prepaid Wireless Calling Services Now Subject to Sales and Use Tax

• TSD-428 Filing and Remitting of Income Tax Withheld

• TSD-429 Notice to West Virginia Timber Producers: Elimination of the Severance Tax on Timber for a Three-Year Period

• TSD-430 Income Tax Information for Spouses of United States Military Service Members

• TSD-432 Backup Withholding from Gambling Winnings

• 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-438 Nonresident Employer Withholding Tax

• TSD-440 Pension Income of Retired Federal Law Enforcement and Federal Firefighter Personnel – Dawson V. Steager

• TSD-442 Marketplace Facilitators

• 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-446 Charitable Gaming

• TSD-447 Fairs and Festivals

• TSD-450 Audits

• TSD-451 Electronic Smoking and Drug Paraphernalia