Tax Professionals Guidance and Publications

  • TSD-1 Publications Available – Numerical List
  • TSD-1A Publications Available – Topical Index
  • TSD-2 Tax Division Telephone Numbers
  • TSD-4 West Virginia Taxpayer Rights
  • TSD-200 West Virginia Business Franchise Tax
  • 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-360 Businesses Registration Procedures
  • 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-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-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-385 Partial Release of Property from State Tax Lien
  • 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-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-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-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-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-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