VENDOR RESPONSIBILITIES: QUESTIONS AND ANSWERS ABOUT WEST VIRGINIA SALES TAX COLLECTION AND RECORDKEEPING RULES

Oct 22, 2026

Uploaded by GGG

Vendor responsibilities for collecting and keeping records for West Virginia Sales Tax are explained in a Q&A format. It states that most sales, leases, and services are presumed taxable and that the vendor bears the burden of proving an exemption. It outlines filing frequency, trustee obligations, recordkeeping needs for audits, and consequences for failing to collect tax. Exemptions are limited, with guidance on “per se” exemptions and required exemption documents.

LanguageEnglish

CategoryExam

FormatPDF

Pages4

Reading Time10 min

AccessFree to download

Vendor Responsibilities

Who must collect Sales Tax

Exceptions to collection requirement

Meaning of “per se” exemptions

Exemption documents and usage

Vendor liability when tax is not paid

West Virginia Department of Tax and Revenue Publication TSD-345 (Rev. April, 1993) VENDOR RESPONSIBILITIES: QUESTIONS AND ANSWERS ABOUT WEST VIRGINIA SALES TAX COLLECTION AND RECORDKEEPING RULES If you sell or lease tangible personal property or provide a service in West Virginia, you are generally considered to be a vendorrequired to collect West Virginia Sales Tax on each sale, service or lease unless an exception applies. All sales, leases and services are presumed taxable. The burden of proof that a saleis exempt from the tax rests with you, the vendor. You must collect Sales Tax regardless of whether you make sales as an individual, a partnership, a corporation, a governmental agency or anyother entity. Even non-profit organizations that are exempt from federal and state income taxes must collect West Virginia Sales Tax in many cases. If you are a vendor required to collect West Virginia Sales Tax, you are a trustee of the State. Whether you file monthly or quarterly tax returns, you must keep accurate records that contain all the information you need to prepare your returns and to verify their accuracy in case you are audited. No one set of recordkeeping rules can apply to all vendors. However, as discussed in this Publication, your records must be geared to your particular operation and any recordkeeping equipment you use. Remember, the burden of proof that a sale is exempt from the tax rests with the vendor. If you fail to collect tax you may be held personally liable for payment of the tax. This Publication provides general information about West Virginia Sales Tax responsibilities arising from selling or leasing tangible personal property or providing services in West Virginia. Basic collection and recordkeeping rules for West Virginia Sales Tax vendors are discussed in a question and answer format. The rules discussed in this Publication do not apply to sales of gasoline or special fuels. This Publication is not a substitute for tax laws or regulations. Q 1 . Who is required to collect Sales Tax? Every vendor selling or leasing tangible personal property or rendering a service in West Virginia is required to collect West Virginia Sales Taxon each sale, lease or service unless a specific exception applies. Q 2 . What are the exceptions to the collection requirement? There are only two exceptions to the requirement that vendors must collect Sales Tax on each sale, lease or service in West Virginia. You are not required to collect Sales Tax (1) if the sale, lease or service is classified in the Sales Tax Regulations as a “per se” exemption or (2) if you obtain from your customer in good faith and thereafter retain a properly completed exemption document that is applicable to that type of transaction. West Virginia vendors of tangible personal property and services must collect Sales Tax in all other transactions. Q 3 . What does the term 􀂓per se exemption􀂔 mean and what qualifies under this exemption? The term “per se” means by, of, or in itself. When used in the context of Sales Tax exemptions it refers to exemptions that do not require a special exemption document as proof of its exempt status. Generally, the normal documentation of the sale is sufficient proof of exemption. For a more detailed discussion of“perse”exemptions see Publication TSD-300 . Even if you engage solely in transactions that are perse exempt from the West Virginia Sales Tax, you must still keep sufficient books and records to substantiate the exemption for each sale and service in order to overcome the presumption that each sale and service in West Virginia is subject to Sales Tax. Please refer to Publication TSD-300 fora more detailed discussion of the perse exemptionsand associated recordkeeping considerations. Q 4 . What are exemption documents and how are they used? Ifa transaction is not per se exempt, you are not required to collect Sales Tax if you obtain from your customer (in good faith) a properly completed

FAQs

Who is required to collect West Virginia Sales Tax?

Any vendor selling or leasing tangible personal property or rendering a service in West Virginia must collect Sales Tax on each sale, lease, or service unless a specific exception applies.

What are the exceptions to the vendor’s obligation to collect Sales Tax?

Only two exceptions are described: when the transaction qualifies as a “per se” exemption in the Sales Tax Regulations, or when the vendor obtains and retains a properly completed exemption document applicable to that transaction in good faith.

What records must a vendor keep, and what happens if tax is not collected?

Vendors must keep accurate books and records sufficient to prepare returns and verify accuracy in an audit, including documentation to substantiate exemptions. If a vendor fails to collect tax, the vendor may be held personally liable for payment of the tax.

Oct 22, 2026

Uploaded by GGG