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West Virginia: Sales Tax on Lodging


 Once and future hotel? Harper's Ferry, West Virginia.

Updated, 8.31.2015: Please note that people engaged in the business of renting rooms may purchase exempt from sales and use tax complimentary items to be given to guests, such as shampoo, coffee and newspapers.

If you lease or rent out real estate in West Virginia or provide lodging to others, you are considered to be engaged in business and must register with the State Tax Department. Sales and service tax may apply.

West Virginia sales and service tax is imposed on the daily charge for rooms in hotels, motels, tourist homes and rooming houses. The amount subject to sales tax does not include any local hotel or motel tax. Businesses required to collect sales tax for providing lodging or selling tangible personal property (or furnishing services or amusements) include but are not limited to:

  • Bed and breakfast inns
  • Boarding houses
  • Cabin rentals
  • Camp grounds
  • Condominium rentals
  • Inns
  • Hostels
  • Hotels
  • Lodges
  • Motels
  • Sleeping Rooms (public and private)
  • Private clubs
  • Resorts
  • State parks
  • Tourist homes
  • YMCA and YWCA

Exempt

West Virginia sales and service tax does not apply to:

  • The charge by motels, hotels and rooming houses for rooms rented as a permanent place of abode. Permanent place of abode means more than thirty consecutive days.
  • The rental of real property (houses, apartments, etc.) on a month-to-month basis, or for a longer period of time.

If a daily or weekly rental becomes a long term rental (more than thirty days), any sales tax collected on the daily or weekly charges should be refunded. Renters and lessees may apply to the State Tax Department for the refund.

Purchases by persons who provide lodging

Complimentary items provided by lodging establishments to customers--such as shampoo, coffee and newspapers—are exempt. Items purchased to be resold to customers--such as t-shirts and mugs—are exempt from sales tax as purchases for resale.

Additional information is available on West Virginia State Tax Department TSD-316, updated this month.

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photo credit: garyfgarcia via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.