Taxpayer Services Division (TSD) Publications

TSD1	Publications Available
TSD2	Tax Division Telephone Numbers
TSD3	Current Mailing Addresses

TSD100	West Virginia Business Taxes
TSD110	West Virginia Tax Credits

TSD200	West Virginia Business Franchise Tax
TSD210	Coal Processing and Severance Tax
TSD211	Timber Severance Tax

TSD300	Sales and Use Tax Exemptions
TSD301	Sales and Use Tax Responsibilities of Local Governments
TSD310	TSD310 The Capital Improvement Rule: Sales and Use Tax and the Construction Trades
TSD312	ABCs of Sales and Use Tax for Public Schools
TSD312A	ABCs of Sales and Use Tax for Private Elementary and Secondary Schools
TSD315	Changes Affecting Factory-Built Home Dealers - Relates to CST-281
TSD316	Sales Tax on Homeowners Association Fees and Lodging Rentals
TSD317	Transient Vendors
TSD320	Special Sales and Use Tax Rules for Nonprofit Organizations
TSD321	Consumers Sales and Service Tax-Hotel and Motel Bills Charged on the West Virginia American Express Corporate Cards
TSD325	The Incidental Installation Rule: Sales and Use Tax Changes Affecting Sellers of Wall to Wall Carpet, Household Appliances, and Other Household Improvements
TSD330	Non-Resident Contractors Sales and Use Tax Requirements
TSD345	Vendor Responsibilities: Questions and Answers about West Virginia Sales Tax Collection and Record Keeping Rules
TSD355	The Integrated Manufacturer/Contractor Rule
TSD356	Motion Picture Theaters: Sales and Use Tax Rules
TSD358	Direct Use Concept
TSD360	Registration Procedures for Businesses
TSD364	Auctioneers and Sales Tax
TSD365	How Interest and Additions to Tax are Assessed
TSD366	Sales Tax Responsibilities: Operators of Night Clubs, Bars, Restaurants and Similar Businesses
TSD368	Sales and Use Tax and Veterinarians
TSD369	Use Tax and Your Business
TSD370	Manufacturer/Retailer - Sales and Use Tax on Samples
TSD371	Sales Tax Responsibilities of Agricultural Producers
TSD372	Radio and Television Broadcasters and Sales and Use Tax
TSD372A	Broadcasters Notification of Agency Relationship with Out-Of-State Advertisers
TSD373	Sales and Use Tax and Attorneys
TSD374	Sales and Use Tax and Dentists
TSD375	Summer Camps and Sales Tax
TSD376	Sales and Use Tax Responsibilities of Travel Services, Agencies and Agents
TSD377	Sales and Use Tax and Doctors
TSD379	Special Exemption for Nonprofit Organizations Providing Low-Income Housing and Shelters
TSD380	Requirements for Rehabilitated Building Investment Credit
TSD380A	Residential Historic Rehabilitated Building Investment Credit
TSD381	Withholding Tax Information for Employers
TSD382	Commonly Asked Questions About the New Special Tax on Coal
TSD383	Pharmacies and Sales Tax
TSD384	Estate Tax
TSD385	Partial Release of Property From State Tax Lien
TSD387	Summary of Tax Responsibilities of West Virginia Residents
TSD389	Withholding Requirements for Sales of Real Property by Nonresidents
TSD390	Section § 11-21-71a Income Tax Withholding By Partnerships, S Corporations, Estates and Trusts
TSD391	General Information Regarding Income Tax Withholding Under § 11-21-71a for Nonresident Partners, S Corporation Shareholders, Or Beneficiaries of Estates Or Trusts
TSD392	West Virginia Corporation Net Income Tax Non-business Income
TSD393	West Virginia Estate Tax (for decedents dying after June 30,1985) and Intestate Succession Law (for decedents dying after July 9, 1993)
TSD397	Taxation of Financial Organizations Under West Virginia's Business Franchise Tax and Corporation Net Income Tax
TSD398	Reduced Severance Tax Rate for Thin Seam Coal Produced from New Mines.

TSD400	Consumers Sales Tax Responsibilities: Entertainers and Artists
TSD401	Dyed Diesel Fuel and IFTA Status of Mobil Equipment
TSD402	West Virginia Broad Based Health Care Related Taxes
TSD404	Timber Severance Tax Requirements for Nonresidents
TSD405	Consumers Sales Tax Responsibilities Regarding Coin Operated Machines or Devices
TSD406	Taxability of Internet Sales Made by West Virginia Retailers
TSD407	West Virginia Sales Tax Collection Requirements
TSD409	Consumers Sales and Service Tax on the Services of Lobbyists
TSD410	Motor Fuel Excise Tax
TSD411	Senior Citizens Tax Credit
TSD412	Voluntary Disclosure Agreements
TSD413	West Virginia Tax Tips for Senior Citizens
TSD414	West Virginia Sales and Use Tax Changes for the Year Changes for Year 2004
TSD415	Collection of West Virginia Consumer Sales and Service Tax for All State Correctional Centers and Regional Jail Facilities
TSD416	Waste Coal and Severance Tax
TSD417	Sparklers and Novelties
TSD418	Helpful Tips on Filing Your Personal Income Tax Return
TSD419	Application of the Reduced West Virginia Consumer Sales and Service Tax to Food
TSD420	Important Notice Regarding Prepared Food for Human Consumption
TSD421	Registration Procedures for a Withholding Only Account
TSD422	Income Tax Responsibilities for West Virginia Resident Shareholders of an Ohio S - Corporation
TSD423	Nonresident Lawyers - Tax Reporting and Filing Requirements
TSD424	Integrated Tax System
TSD425	Consumers Sales Tax Exemption for Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Dispensed Upon Prescription
TSD427	Prepaid Wireless Calling Services Now Subject to Sales and Use Tax
TSD428	Filing and Remitting of Income Tax Withheld
TSD429	Notice to West Virginia Timber Producers: Elimination of the Severance Tax on Timber for a Three-Year Period
TSD430	Income Tax Information for Spouses of United States Military Service Members
TSD431	My Taxes ACH Debit Payments
TSD432	Backup Withholding from Gambling Winnings

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