Two New Municipal Taxes for West Virginia, October 2013
- Jun 10, 2013 | Gail Cole
The West Virginia State Tax Department, a branch of the state Department of Revenue, has announced two new municipal taxes, effective October 1, 2013.
Charleston, West Virginia, will impose a 0.5% Municipal Sales & Service and Use Tax, effective the first of October. This tax will be collected "on all sales made or services rendered within Charleston's boundaries." The new combined state and local rate for Charleston will be 6.5%.
Quinwood, West Virginia, will impose a 1% Municipal Sales & Service and Use Tax, effective the first of October. This tax will be collected "on all sales made or services rendered within [Quinwood's]* boundaries." The new combined state and local rate for Quinwood will be 7%.
Sales and use taxes in West Virginia are destination-based, meaning that the tax charged is the tax of the locality where the consumer took possession of the merchandise or had the service performed.
Exemptions from the new tax are permitted according to state law, or when the purchaser has an exemption certificate or direct-pay permit number.
Taxes may be remitted to the state electronically, using My Taxes.
* There appears to be a "cut and paste" error on the tax notice.
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