TAX GATEWAY

West Virginia

West Virginia Electronic Commerce Taxation

Statutes

West Virginia Code § 8-13-5(a) Public Utilities Tax.
West Virginia Code § 11-15-2 Definitions.
West Virginia Code §18B-13-4 High-Tech 2000 research zones and parks; tax exemptions.

Administrative

West Virginia Regulation § 110-15-76.1.3 - information downloaded from the Internet is taxed as electronic data processing.
West Virginia Regulation § 110-15-76.2 - sale of tangible personal property on the Internet is subject to the state's sales and use tax on electronic data processing, although the Internet is not addressed specifically in the regulation.
West Virginia Regulation § 110-15-128 - provides that a retailer exploiting the West Virginia market through the media has a physical presence within the state requiring the assessment of sales tax.
West Virginia Regulation § 110-23-3.10 - definition of "doing business" in the state.

Commentaries

Vertex Inc. - West Virginia

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