Sales Tax Updates in West Virginia

Tax Professionals' Resource
February 1, 2013 — 1,178 views  
Become a Bronze Member for monthly eNewsletter, articles, and white papers.

2013 Changes for Businesses in Rupert

Taxpayers were notified in early December 2012 about coming changes to the local tax rate in the city of Rupert, West Virginia, which include a one percent tax rate increase on municipal sales and service. The one percent tax increase is in addition to the consumer sales and service tax and use tax imposed by the state of West Virginia and will be effective on April 1, 2013, bringing the tax rate for the city of Rupert to seven percent for purchases of personal property and services, as well as a total of two percent for grocery store food purchases.

Businesses in the city of Rupert, West Virginia are charged with collecting the local tax on any taxable sales unless the customer has a direct pay permit number or provides an exemption certificate at the time of purchase. Businesses must remit all collected taxes to the State Tax Department and are required to use Form WV/CST-200CU, which is also known as the Combined Sales and Use Tax Return form. Sales of items that are considered to be "food and food ingredients" will be listed separately from sales of soft drinks, vending machine sales and other prepared foods.

Local Use Tax Applications

In the State of West Virginia, a local use tax must be charged when services or items are purchased that will be stored, used, consumed or distributed within the local area that don't require local sales tax to be paid to the seller. The rates for use tax and sales tax are identical and are based upon the total cost of the taxable purchase.

For example, if items were purchased outside of the local area, no local sales tax would be charged. However, if those items are then used in the local area, a local use tax would be charged instead. This also applies to purchases made out-of-state from sellers that don't charge a local sales tax. The business would then be responsible for paying a local use tax for the items that are stored, used, consumed or distributed locally.

Other Statewide and Local Changes
For more information on local sales and use tax updates in the State of West Virginia, please visit the state tax website at: www.wva.state.wv.us/wvtax. All of the forms, information sheets, tax tables and updates about new local taxes and more can be found on this official website.

Tax Professionals' Resource