Streamlined Sales and Use Tax
What is the Streamlined Sales and Use Tax Agreement?
The Streamlined Sales and Use Tax Agreement became effective October 1, 2005. This agreement is a multi-state simplification of varying sales and use tax laws. The agreement is the joint effort of 44 states, the District of Columbia, local governments along with members of the business community to develop measures to design and implement a system that simplifies the collection and remittance of sales and use tax between retailers and states.
Sellers who volunteer to collect and pay sales and/or use tax in the member states, may be eligible for
Amnesty.
Who should take advantage of an Amnesty program?
File your West Virginia Sales and Use Tax Return Online
2009-26
Relief from Certain Liability for Sellers and Certified Service Providers
2008-29
Relief from Certain Liability for State and Local Taxes
2008-27
Application and Severability of Bundled Transactions
2012:
October 12, 2012
August 1, 2012
2011:
September 1, 2011
- Revised 09/01/2011
August 1, 2011
2010:
August 1, 2010
2009:
October 9, 2009
September 24, 2009
August 1, 2009
July 6, 2009
June 16, 2009
2008:
May 2008
- Updated 03/23/2009; Amended 10/28/2008; Revised 05/07/2008.
April 2008
Other Years:
July 2007
August 2006
October 2005
Comma Delimited Data Files
West Virginia’s Petition for Membership in the Streamlined Sales and Use Tax Agreement and West Virginia's Certificate of Compliance were posted to the West Virginia State Tax Department's website as of May 6, 2005, and were filed with the Co-Chairs of the Streamlined Sales Tax Implementing States on April 29, 2005. West Virginia became a full member of the Streamlined Sales and Use Tax Agreement after having met all of the requirements for membership.
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