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West Virginia
State Tax Department
State Tax Department

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 On-line

As of May 15, 2008, if you are filing this tax electronically, it must be filed through the MyTaxes website.

You may also print a paper copy of the CST200 Consumer's Sales and Service Tax Return.

Information for Electronic Funds Transfer (EFT)

Register at the MyTaxes website to file your West Virginia Sales and Use Tax on-line.

You can print the EFT5 application to register for West Virginia Sales and Use Tax Return on-line filing. The EFT5 application is for Electronic Funds Transfer, but it allows you to file this return on-line.

Documents

2009-26 Administrative Notice: Relief from Certain Liability for Sellers and Certified Service Providers

2008-29 Administrative Notice: Relief from Certain Liability for State and Local Taxes

2008-27 Administrative Notice: Application and Severability of Bundled Transactions

F0003 Certificate of Exemption Instructions

F0006 Certificate of Compliance

Certificates of Mailing and Service: 6/14/2005 4/29/2005

Compliance Checklist

Conforming States Interim Procedures

TSD420 Important Notice Regarding Prepared Food for Human Consumption

Main Street Fairness Act of 2003 (H.B. 3014) Executive Summary

Public Comment: Received Response

Petition for Membership

Transmittal Letter

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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Department of Revenue Property Tax Division State Website

The information obtained herein is accurate to the best of our knowledge and is not a substitute for tax laws or regulations.

The State is not liable for any damages resulting from any information that unintentionally may be inaccurate or untimely.