Business Guidance and Publications

Publications for Specific Tax Types

All Publications

TSD-1 Publications Available – Numerical List

TSD-1A Publications Available – Topical Index

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 Registration Procedures for Businesses

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-393 West Virginia Estate Tax (for decedents dying after June 30,1985) and Intestate Succession Law (for decedents dying after July 9, 1993)

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-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-406 Taxability of Internet Sales Made by West Virginia Retailers

TSD-406A 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-414 West Virginia Sales and Use Tax Changes

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 TSD-418 Helpful Tips for Filing Your West Virginia Personal Income Tax Return

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 Reports 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 TSD-444 Sales Tax Exemption for Small Arms and Ammunition