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It also introduces “per se” exemptions and summarizes multiple exempt transaction categories, including advertising, certain college board plans, qualifying contracting capital improvements, day care services limits, and other listed exemptions.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/tsd-300-sales-and-use-tax-exemptions-general-principles/303927/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/tsd-300-sales-and-use-tax-exemptions-general-principles/303927.png","ImageObject",442,249,{"name":42,"@type":43},"Mason","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"When is a transaction presumed subject to West Virginia sales or use tax?","Question",{"text":62,"@type":63},"Sales of tangible personal property or taxable services are presumed subject to tax. Tax must be collected unless a specific exemption applies and proper documentation of the exempt status is established by the purchaser and retained by the seller.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who has the burden of proving an exemption, and what are the vendor consequences?",{"text":67,"@type":63},"The burden of proving a transaction is exempt is on the person claiming the exemption and the vendor making the sale. Vendors who fail to collect or remit sales tax when required, or who fail to maintain proper records and documents, may be personally liable for the tax amount.",{"name":69,"@type":60,"acceptedAnswer":70},"What does “per se” exemption mean in the context of sales tax exemptions?",{"text":71,"@type":63},"“Per se” means “by, of, or in itself.” For sales tax exemptions, it refers to exemptions that generally do not require a separate document as proof; normal documentation of the transaction is typically sufficient, while vendors must still maintain adequate records to substantiate the exemption.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303927,1790487661,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":26},5909887256941,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","TSD 300  \nSales and Use Tax Exemptions  \nGeneral Principals  \nAll sales of tangible personal property or taxable services are presumed to be subject to tax. Tax must be collected unless a specific exemption applies to the transaction and proper documentation of the exempt status of the transaction is established by the purchaser and retained by the seller. Most individuals, businesses and organizations must pay tax on their purchases. The burden of proving that a transaction is exempt is on the person claiming the exemption and the vendor making the sale. Vendors who fail to collect and remit sales tax on taxable transactions or who fail to maintain proper records and documents with respect to taxable transactions are personally liable for payment of the amount of tax. Intentionally disregarding sales/ use tax law or regulations is a serious matter and will result in monetary fines or criminal penalties.  \nThere are several distinct types of exemptions that require certain methods in order to claim them. Failure to follow the proper method in claiming an exemption may result in a transaction being taxable.  \n“Per Se” Exemptions  \nThe term “per se” means “by, of, or in itself”. When used in the context of sales tax exemptions, it means some exemptions do not require a separate document as proof of the exempt status. Generally, the normal documentation of the transaction is sufficient proof of the “per se” exemption. Vendors who make sales that are “per se” exempt must maintain adequate records to substantiate the exemption.  \nThe following sales and services are exempt “per se” from sales and use tax in West Virginia:  \nAdvertising - Sales of radio or television broadcasting time, preprinted advertising circulars and outdoor advertising space, newspaper and magazine advertising space for the advertisement of goods or services.  \nCollege Board-Sales of board or meal plans by public or private colleges or universities when the sale is for more than 30 consecutive days and is on a “contract basis” to students enrolled at the school.  \nContracting - The construction, alteration, repair, improvement or decoration of real property, but only when the work performed results in a “capital improvement” to the real property. All other construction trade activities are subject to the sales tax unless otherwise exempt. Purchases made by contractors are generally taxable. For more information on capital improvements, see Publication TSD-310 .  \nDay Care Centers - Sales of day care center services. A day care center ’s own purchases of property or services are generally taxable. This includes church day care centers that are stand alone businesses.  \nDrugs, durable medical goods, mobility enhancing equipment and prosthetic devices dispensed upon prescription -Through June 30, 2016, the exemption for durable medical equipment could be asserted by health care providers and individuals who purchased durable medical equipment to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease when the durable medical equipment was used. Between July 1, 2016 and June 30, 2018, this exemption was available only to individuals. After July 1, 2018, this exemption was again made available to both home users and health care providers. For more information on this exemption, see Publication TSD-425 .  \nEducational Summer Camp Tuition - Tuition charges made for attending educational summer camps. This exemption does not apply to sales of tangible personal property or food by the camps. For more information on educational camps, see Publication 312.  \nEmployee Services-Services by an employee to the employer that are within the scope of the employment contract.  \nServices provided by an employee to the employer that are outside of the employment contract and services provided by an “independent contractor” are taxable.  \nCertain Exempt Organizations - Federal and State law exempt certain ","cbCaigO5is1gen3w","https://ap.wps.com/l/cbCaigO5is1gen3w","pdf",159957,"English","# Sales and Use Tax Exemptions\n## General Principles\n## “Per Se” Exemptions\n## Exempt Sales and Services (Selected Categories)","[{\"question\":\"When is a transaction presumed subject to West Virginia sales or use tax?\",\"answer\":\"Sales of tangible personal property or taxable services are presumed subject to tax. Tax must be collected unless a specific exemption applies and proper documentation of the exempt status is established by the purchaser and retained by the seller.\"},{\"question\":\"Who has the burden of proving an exemption, and what are the vendor consequences?\",\"answer\":\"The burden of proving a transaction is exempt is on the person claiming the exemption and the vendor making the sale. Vendors who fail to collect or remit sales tax when required, or who fail to maintain proper records and documents, may be personally liable for the tax amount.\"},{\"question\":\"What does “per se” exemption mean in the context of sales tax exemptions?\",\"answer\":\"“Per se” means “by, of, or in itself.” For sales tax exemptions, it refers to exemptions that generally do not require a separate document as proof; normal documentation of the transaction is typically sufficient, while vendors must still maintain adequate records to substantiate the exemption.\"}]","TSD 300 - Sales and Use Tax Exemptions - General Principles | PDF",1789808385]