Sales and Use Tax Publications

  • 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 364 Sales and Use Tax for Auctioneers
  • 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-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-415 Collection of West Virginia Consumer Sales and Service Tax for All State Correctional Centers and Regional Jail Facilities
  • TSD 420 Important Notice Regarding Prepared Food for Human Consumption
  • 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 434 Sales Tax Collection Responsibilities of Florists
  • TSD-435 Short-Term Leases and Rentals of Real Property
  • TSD 444 Sales Tax Exemption for Small Arms and Ammunition
  • TSD 445 Sales and Use Tax for Streaming Services