Technical Assistance Advisories

2019-01 Consumer Sales and Service Tax - Exemption.

2013-002 Consumer Sales and Service Tax - Use Tax.

2011-002 Nexus of Out-of-state Customers of Commercial Printer for Collection of Use Taxes and Payment of Income and Business Franchise Taxes.

2010-003 Business and Occupation Tax on the Activity of Manufacturing Synthetic Fuel.

2005-002 Consumer Sales and Service Tax - Use Tax

2005-01 Reserved

1999-002 Consumer Sales and Service Tax - Use Tax

1999-001 Reserved

1998-002 Business Registration Tax - Business Franchise Tax - Corporation Net Income Tax - Consumer Sales And Service Tax - Use Tax - Personal Income Tax - Property Tax

1998-001 Reserved

1997-004 Severance Tax

1997-003 Not Assigned

1997-002 Consumers Sales and Service Tax and Use Tax Exemption for Manufacturers

1997-001 Reserved

1996-005 Consumers Sales Tax Exemptions

1996-004 Health Care Provider Taxes

1996-003 Nexus of Out-of-state Customers of Commercial Printer for Collection of Use Taxes and Payment of Income and Business Franchise Taxes.

1996-002 Method of Filing for Business Franchise and Corporation Net Income Taxes Effect of Changes in Business Organization and Tax Unit.

1996-001 Reserved

1995-008 Consumers Sales and Service Tax Exemption for Services of Employee to Employer

1995-007 Not Issued

1995-006 Business Investment and Jobs Expansion Tax Credit

1995-005 Consumers Sales Tax Exemptions

1995-004 Technical Assistance Advisory Related To Unitary Filing For An Affiliated Group.

1995-003 WVCNIT In An I.R.C. § 338(h)(10) Transaction With Deemed Liquidation Under § 332

1995-002 Consumers Sales And Service Tax And Use Tax

1995-001 Reserved

1994-007 Consumers Sales And Use Taxes

1994-006 Cut Dental Laboratories Sales Of Dental Prosthetics By A Dental Laboratory

1994-005 Business Franchise Tax Method Of Filing Returns

1994-004 Business Franchise Tax - Method Of Filing Returns

1994-003 Business Franchise Tax Method Of Filing Returns

1994-002 Personal Income Tax Nonresidents

1994-001 Reserved

1993-003 Consumes Sales Tax Exemptions From Tax

1993-002 Taxability Of Certain Investment Vehicles

1993-001 Reserved

1992-005 West Virginia Income Tax Withholding From Nonresident Beneficiaries Of Trusts.

1992-004 West Virginia Income Tax Consequences Of Corporate Plan Of Reorganization.

1992-003 Consumers Sales And Service Tax

1992-002 Corporation Net Income Tax

1992-001 Reserved

1991-006 Technical Assistance Advisory 1991-006 Methodology For Determining The Number Of New Jobs Attributable To Qualified Investment For Purposes Of The Business Investment And Jobs Expansion Tax Credit

1991-005 Technical Assistance Advisory 1991-005 A Municipality Will Be Treated As The Owner Of A Power Plant For Purposes Of The West Virginia Business And Occupation Tax Exemptions

1991-004 Business Investment And Jobs Expansion Tax Credit - Application To Expansion Of A Manufacturing Plant.

1991-003 Consumers Sales Tax

1991-002 Taxability of Certain Investment Vehicles

1991-001 Reserved

1990-006 Consumers Sales Tax

1990-005 Not Issued

1990-004 Consumers' Sales and Use Taxes

1990-003 Technical Assistance Advisory 1990-003re: Coal Purchased Outside Of West Virginia Subject To Severance Tax On Value Added By Treatment Processes Conducted In West Virginia

1990-002 Technical Assistance Advisory 1990-002 FINANCIAL PLANNING SERVICES FOR WHICH AN INVESTMENT ADVISOR'S LICENSE IS REQUIRED UNDER WEST VIRGINIA CODE §32-2-201

1990-001 Reserved

1989-009 Commodity Brokers Are Required To Collect Sales And Service Tax On Commissions Earned.

1989-008 Technical Assistance Advisory 1989-008 Applicability of transition rule in W. Va. Code §11­15­8a(b)(3) to capital improvement for which certificate of need was issued by West Virginia Health Care Cost Review Authority

1989-007 Computerized Testing Services Not Eligible for Electronic Data Processing Exemption from Sales Tax

1989-006 Taxability of Sales to Government Employees on Official Business

1989-005 Consumers' Sales and Service Tax Exemption for Government Purchases

1989-004 Sales Tax on Advertisement and Home Shopping Sales Broadcast by Networks

1989-003 Sales Tax on Country Clubs

1989-002 West Virginia Capital Company Act -- Whether an Investment Is Made During Taxable Year in Which Investor Deposit's Funds with Escrow Agent or During the Taxable Year in Which Tax Credit Is Certified

1989-001 Reserved

1988-016 Request for Technical Assistance Advisory Relating to Application of Sales Tax Exemptions to Construction and Operation of an Electric Power and Salable Steam Co-generation Facility

1988-015 Corporation Net Income Tax -- Credit Against Tax for B and O Taxes -- Dis-allowance of Interest Expense Shown on Line 18 of Federal Form as Offset to Interest Income Not Subject to B and O Tax

1988-014 Corporation Net Income Tax

1988-013 Sales Tax Consequences and the Activity of Manufacturing

1988-012 Request for a Technical Assistance Advisory Relating to Sales Tax and the Property Factor Used in Apportionment for Corporation Net Income Tax and Business Franchise Tax Purposes

1988-011 Waiver by Partners of Credit Which Might Pass Through a Partnership to its Partners under the West Virginia Capital Company Act

1988-011R This Technical Assistance Advisory Supersedes Technical Assistance Advisory 1988-011, Which Is of No Further Effect. Waiver by Partnership of Credit Which Might Pass Through a Partnership to its Partners under the West Virginia Capital Company Act

1988-010 A Mathematical Procedure to Be Used in Business Investment and Jobs Expansion Tax Credit Computations for Determining the Section 11-13C-4b(c)(3) and Section 11-13C-5(c)(2), (d)(2), (e)(2), (f)(2), (g)(2), (h)(2) and (i)(3)

1988-010R This Technical Assistant Advisory Supersedes Technical Assistance Advisory 1988-010, Which Is of No Further Effect. A Mathematical Procedure to Be Used in Business Investment and Jobs Expansion Tax Credit Computations for Determining the Section 11-13C-4b(c)(3) and Section 11-13C-5(c)(2), (d)(2), (e)(2), (f)(2), (g)(2), (h)(2) and (i)(3)

1988-009 Leases of Natural Reserves Capable of Ten Years Sustained Production Are Qualified Investment for Business Investment and Jobs Expansion Tax Credit

1988-009R This Technical Assistant Advisory Supersedes Technical Assistance Advisory 1988-009, Which Is of No Further Effect. Leases of Natural Resource Reserves as Qualified Investment for Business Investment and Jobs Expansion Tax Credit

1988-008 Sales of Installed Windows Where Installation Performed by Third-Party Exempt from Sales Tax as Contracting

1988-007 Application of Consumers' Sales and Service Tax to Sales of Repossessed Collateral by Banking Institutions

1988-006 Application of the West Virginia Capital Company Tax Credit by a Partnership and its Partners

1988-005 Consumers' Sales Tax Imposed on Musical Exercise Program

1988-004 CUT - Whether the Agent of a Governmental Entity May Claim the Consumers' Sales and Use Tax Exemptions Available to its Principal

1988-003 Sales and Use Tax Consequences of Continuing Professional Education Courses.

1988-002 Application of Tax Credits Allowed Under Chapter 11, Article 13D, Section 3a of the West Virginia Code to Sales and Use Tax Liabilities.

1988-001 Reserved

1987-006 Application of Bank for Permission to Include Amount of Consumers' Sales Tax Due on a Taxable Transaction in the Amount Charged Rather than as an Addition to the Amount Charged.

1987-005 Exemption from Payment of Consumers' Sales and Use Taxes for Organizations Which Make Casual and Occasional Sales Not Conducted in a Repeated Manner or in the Ordinary Course of Repetitive and Successive Transactions of Like Character and Which Are Qualified Under Section 501(c)(3) of the Internal Revenue Code of 1986.

1987-004 1987-004 Not Issued

1987-003 PIT and CNIT Treatment of Interest Income from General Obligations of Puerto Rico; and PIT and CNIT Treatment of Distributions from Regulated Invested Companies (RIC) Investing Solely in General Obligations of Puerto Rico

1987-002 Application of West Virginia Capital Company Tax Credit Against Installment Payments of Estimated Tax; Three Year Carry-Back and Five Year Carry-Forward of Unused Credit

1987-001 Reserved

1986-003 West Virginia Corporation Taxed on Construction Contracts Reportable Under W. Va. Code § 11-13-2e Using the Completed Contract Method of Accounting

1986-002R Bonds Exempt from State Income Taxation

1986-001 General Procedures Regarding Requests for Issuance and Effect of Technical Assistance Advisories