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Severance taxes are taxes generally imposed on the privilege of mining minerals such as coal, oil, natural gas, limestone, and sandstone, among others. Most taxes either apply to the gross receipts related to mining activity or to units of mining production. There are also severance taxes on timber.
The following documents include a history of severance taxes in West Virginia, as well as tax data for fiscal years 2004 through 2023.
Severance Taxes - Tax Data, Fiscal Years 2015 through 2024
Severance Taxes - Tax Data, Fiscal Years 2004 through 2016