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West Virginia Tax Division
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Tax Professionals
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Guidance and Publications
Tax Professionals Guidance and Publications
Form Title:
TSD Number:
Keywords:
Page Content
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
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