A Charleston company sells tires to a Romney company. The Charleston company delivers the tires to Romney in its own truck. The Charleston company is required to collect the Romney sales tax.
A Fairmont company picks up windows from a Morgantown supplier for use in Fairmont. Since the Fairmont company begins using the windows in Fairmont, the company is expected to pay the Fairmont use tax on the purchase prices of the windows. The Morgantown supplier does not collect the Fairmont sales tax because the windows were picked up in Morgantown where no sale tax is imposed.
A contractor buys and picks up (in his own truck) wood in a city with a tax for use in an area without a tax. Since the wood is picked up inside the boundaries of a municipality that imposes a tax, the wood is delivered to the purchaser in the municipality. Therefore, that city’s sales tax applies. If the seller were to deliver the materials to the construction site located in the area without a municipal sales and use tax, then no municipal tax would be due.
An Ohio contractor buys materials in Ohio and pays the Ohio tax. The materials are brought into West Virginia to be used at a construction site in Williamstown. Williamstown use tax is due. And since the Ohio sales tax rate is lower than West Virginia sales tax rate, a 0.25% West Virginia state use tax is due. Because the 1% Williamstown use tax rate is lower that the local sales tax rates imposed in Ohio, the construction materials will not be subject to the use tax imposed by Williamstown, West Virginia.
A person sells clothing at an event located in a city with a municipal sales tax, and the customers take possession of the items in that city. Since the sales are being made in the city, the seller must collect both the state sales tax and the municipal sales tax. This is true even if the seller is from outside the city.
A photographer takes pictures at a site where there is no municipal sales and use tax. The customer picks up the photos at the photographer’s studio in a city with a municipal sales tax. Municipal sales tax is due because delivery occurs (i.e., the customer takes possession of the photos) in a municipality with a sales tax. If the photographer mails the photos to an area with no municipal sales tax, no municipal sales tax is due.