West Virginia Department of Revenue
From Tax Rates Wiki
The West Virginia Department of Revenue is comprised of ten agencies, and together, they are responsible for administering and enforcing the revenue laws of the state. The department is headed by the Secretary of Revenue, who is appointed by the governor. In its current form, it is a relatively young organization; it began operations in July 1989 and was reorganized in June 2004.
The following ten agencies make up the department: Alcohol Beverage Control Administration; State Athletic Commission; Division of Financial institutions; State Budget Office; Insurance Commissioner; Lottery Commission; Municipal Bond Commission; Office of Tax Appeals; Racing Commission; and the State Tax Department. They’re led and overseen by the Office of the Cabinet Secretary for the DOR, which ensures that each agency has the right objectives and policies, and that those policies are properly implemented.
Taxes are overseen by the State Tax Department, which is comprised of the following divisions:
- Auditing Division;
- Compliance and Taxpayer Services;
- Criminal Investigations Division;
- Executive Division;
- Information Technology Division;
- Legal Division;
- Operation Division;
- Property Tax Division;
- Research Division;
- Revenue Division;
- Tax Account Administration Division; and
- Tax Department.
The State Tax Department disseminates a great deal of tax information to the public: tax administrative notices, taxpayer assistance, technical assistance, news releases, and information about local sales tax and local use tax. It is where businesses register with the state and where taxpayers find the interest and additions calculator.
West Virginia Office of Tax Appeals deals with any state tax disputes that are not resolved by the State Tax Commissioner’s Office. It calls itself a quasi-judicial tribunal, comparable to the United States Tax Court.
West Virginia has been a full member of Streamlined Sales Tax since October 2005.
West Virginia Sales and Use Tax Exemption Certificates
In order to be exempt from sales tax in West Virginia, one must possess a valid Business Registration Certificate and a properly completed exemption certificate.
The West Virginia Department of Revenue website supplies a list of Sales and Use Tax Forms. Form F0003 is WV's Certificate of Exemption and comes with instructions. Additional exemption certificates include the certificate for exempt purchases by special contractors or the consumer sales and use tax certificate of capital improvement.
Since West Virginia is a member of the Streamlined Sales and Use Tax Agreement, the SST Certificate of Exemption is also accepted.
Create an exemption certificate for West Virginia or any other state with Avalara CertExpress.