(304) 558‐0751 Meetings at the Revenue Center are by appointment only and no walk-in services can be provided. § 11-15A-1(b)(17) and means the transfer by a referrer of a potential customer to a marketplace seller who advertises or lists products for sale on the referrer's platform. However, if that marketplace facilitator also facilitates taxable sales to end-users (i.e., not for resale), then the marketplace facilitator is required to register and collect sales or use tax on those sales, unless a West Virginia exemption applies. There are over 41 west virginia state tax department careers waiting for you to apply! Learn more about state tax regulations for your business activity. Offices Reopening for Appointment-Only Services. https://business4.wv.gov/pages/default.aspx, https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx, Streamlined Sales Tax Registration System (SSTRS). See the department's West Virginia … The following resources are available on the department's website. The low-stress way to find your next west virginia state tax department job opportunity is on SimplyHired. Marketplace facilitators may electronically file West Virginia sales and use tax returns using Currently, 43 West Virginia municipalities impose a municipal sales and use tax. CSPs are certified under the Streamlined Sales and Use Tax Agreement to perform all the remote seller's sales and use tax functions, other than the remote seller's obligation to remit tax on its own purchases. Copyright Has an ownership interest of more than 5%, whether direct or indirect, in the other person; or. Upon completion of the registration, the remote seller will be registered to collect and remit sales and use tax in all 24 Streamlined member states. Charleston, West Virginia 25337-3784 Instructions for creating a username and password for MyTaxes may be found in Help. Marketplace facilitators are required to collect and remit tax on all taxable sales into West Virginia, including sales made online when they have economic nexus with West Virginia. Where can remote sellers find information for other states? Tax Information and Assistance: (304) 558-3333 or (800) 982-8297 Contact Us | Phone Directory | Site Map × How do marketplace facilitators file sales and use tax returns? West Virginia State Tax Department Tax Account Administration Division PO Box 2585 Charleston, WV 25329-2585. Tax Information and Assistance: (304) 558-3333 or (800) 982-8297 Contact Us; Site Map; Privacy, Security and Accessibility; WV.Gov; USA.Gov; Copyright 2021 State of West Virginia. A list of municipalities that impose sales and uses tax and the applicable rate of tax is posted on the You may also e-mail us questions at The term affiliated person is defined in West Virginia State Tax Department 1124 Smith St Charleston WV 25301. Streamlined Sales Tax Registration System (SSTRS) web page, and in the Streamlined Sales Tax Registration System FAQs. Directly, or indirectly, through one or more affiliated persons, in any of the following: Transmitting or otherwise communicating the offer or acceptance between the buyer and seller; Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together; Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or, Software development or research and development activities related to any of the activities described in. Marketplace Facilitators. § 11-15A-1(b)(26) and means a retailer, and includes every person selling or leasing tangible personal property or custom software or furnishing a taxable service in a transaction that is subject to the tax imposed by this article; The term solicitor is defined in West Virginia Code Provides internet advertising services; and, Does not ever provide either the marketplace seller's shipping terms or advertise whether a marketplace seller charges sales and use taxes. Sales and Use Tax page on our website. Email additional questions to (304) 420-4570 For additional information, please contact: West Virginia State Tax Department Locations reopening include the Taxpayer Services Office and Charleston Regional Office located in the Greenbrooke building in Charleston, and the regional offices located in Beckley, Clarksburg, Martinsburg, Parkersburg, and Wheeling. (304) 624-0434. TSD-442 provides information for Marketplace Facilitators. If the department changes the filing frequency, the remote seller will be notified of the change. TSD-345 provides information for Sales Tax and Vendor Responsibilities. Apply to Unit Supervisor, Customer Service Representative, Appraiser and more! http://www.streamlinedsalestax.org/. This system is for the use of authorized personnel only. In any of the following activities with respect to the seller's products: (v) Branding sales as those of the marketplace facilitator; (viii) Providing customer service or accepting or assisting with returns or exchanges. § 11-15A-1(b)(10) of this code, who contracts or otherwise agrees with a seller to list or advertise for sale one or more items in any medium, including a website or catalog; receives a commission, fee, or other consideration from the seller for the listing or advertisement; transfers, via telephone, internet link, or other means, a purchaser to a seller or an affiliated person to complete the sale; and does not collect receipts from the purchasers for the transaction. 1124 Smith Street. 2019-21 (304) 624-0434. Licenses. West Virginia Code § 11-15B-14, 14a and 15. Answers to frequently asked questions for registration and filing returns may be found in FAQ. If a remote seller registers through the Streamlined Sales Tax Registration System (SSTRS) and contracts with a CSP to perform its sales and use tax functions (i.e., CSP Services), the CSP will file monthly sales and use tax returns on behalf of the remote seller. A marketplace facilitator’s filing frequency (e.g., monthly, quarterly, annually) is based on the information provided with registration. Please take caution sharing personal, sensitive details like your Social Security number via e-mail. All Rights Reserved. Is a marketplace facilitator required to register if it does not facilitate the making of taxable sales in West Virginia? Note: If a marketplace facilitator registers through the All inquiries about tax returns should be directed to one of the Taxpayer Service locations listed below or by calling 304-558-3333 or 800-982-8297 during regular business hours. West Virginia Code. Home > Business > Sales and Use Tax > E-Commerce and West Virginia Tax > Marketplace Facilitators and West Virginia Sales and Use Tax, Marketplace Facilitators and West Virginia Sales and Use Tax. TaxHelp@WV.Gov, but please keep in mind that information submitted via e-mail is not encrypted and could possibly be seen by others on the Internet. Tax Information and Assistance: (304) 558-3333 or (800) 982-8297 Contact Us | Phone Directory | Site Map × Phone: 304-558-3333 or 1-800-982-8297. 230 W Pike St, Clarksburg, WV 26301. Marketplace facilitators will be notified by the department of their filing frequency based on the annual dollar amount of their taxable sales sourced to West Virginia. Claim this business. West Virginia AMBER Alerts Receive AMBER Alerts on missing children based on your state of residence. 397 Mid Atlantic Parkway, Suite 2 Streamlined Sales Tax Registration System (SSTRS). The TSDs are accessed by going to the The West Virginia State Tax Department is headquartered in downtown Charleston, West Virginia, at The Revenue Center, 1001 Lee St. E. In addition, there are six regional offices that offer in-person taxpayer assistance across the State. business application form. 2021 State Website page and a Contact Information page that provide sales tax information for both Streamlined Sales Tax member states and non-member states. Menu & Reservations Make Reservations . The State Tax Division administers, collects, and enforces the major taxes imposed by the State of West Virginia. 8:00 a.m. - 5:00 p.m. Parkersburg Publications and the return instructions. 8:00 a.m. to 5:00 p.m. The Revenue Center The hierarchy of sourcing rules is found in Marketplace facilitators must register for a username and password prior to filing returns. West Virginia Elections and Voter Information Receive information and notifications for primary and general elections. Box 3784 Charleston, West Virginia 25337-3784 Phone: (304) 558-3333 Fax: (304) 558-3269 Email additional questions to TaxHelp@WV.Gov West Virginia has adopted destination sourcing and the sourcing rules in the Streamlined Sales and Use Tax Agreement. Would you like to continue? West Virginia State Tax Department, in conjunction with the IRS, accepts refund and balance due state individual, corporation, S corporation, partnership, and fiduciary income tax returns by method of the Modernized E-File system (MeF). (304) 558-0755 153 W. Main Street Business page and selecting Personal Income Tax filers should enter '000' in … § 11-15A-1(b)(27) and means a person that directly or indirectly solicits business for a retailer. Note: New standards for administering sales tax laws for remote sellers have been developed by Administrative Notice 2018-18 consistent with South Dakota v. Wayfair, Inc., which approved a small-seller exception for remote sellers who (1) do not have annual sales of products and services into the state of more than $100,000 and (2) have less than 200 separate transactions for delivery in West Virginia. State Tax Calendar - It's important to know the tax calendar due dates associated with the filing frequency assigned by the West Virginia State Tax Department. Booklet online under the If the transferor / seller is a Nonresident individual or Nonresident entity, and is transferring an interest in real property located within the State of West Virginia, unless the transaction is otherwise exempt from the income tax withholding requirement, the person responsible for closing must file Form NRSR with the West Virginia State Tax Department. § 11-12 et seq. 40 - 14th St., Suite 101 This way you'll be prepared and can plan accordingly. West Virginia Withholding Tax . § 11-15A-1(b)(12) and means an electronic or physical medium, including, but not limited to, a website or catalog, operated by a referrer. Tax Information and Assistance: (304) 558-3333 or (800) 982-8297. Box 3784 TaxHelp@WV.Gov. Phone: (304) 558-3333 TSD-100 provides information regarding West Virginia Business Taxes. Remote Sellers. 407 Neville St., Suite 109 The You are about to open a link to the website of another organization. A marketplace facilitator that does not qualify for the small-seller exception but only makes nontaxable sales in West Virginia is not required to register to collect West Virginia sales or use tax. The term referral is defined in West Virginia Code Please note that our Charleston location has been relocated to the Albert T. Summers Center, State Office Building, located at 1124 Smith Street. These include: personal income tax; consumer sales and use taxes; corporate income tax; … Alicia Elam Clark West Virginia State Tax Registration for a Corporation . In all cases, interest will be charged at a rate of 9.5% per year from the date the tax should have been paid (April 15, 2021) until the date of payment. See the answer to Question #7 for more information about the small-seller exception. Streamlined Sales Tax Registration System (SSTRS). https://business4.wv.gov/pages/default.aspx, or go to In general, marketplace facilitators will be one of two types: Type 1 – Some marketplace facilitators are also remote sellers who are selling their own products and services. Help. West Virginia Code § 11-15A-1(b)(8) and means a person that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages: The term marketplace facilitator does not include a payment processor business appointed by a merchant to handle payment transactions from various channels, such as credit cards and debit cards, and whose sole activity with respect to marketplace sales is to handle payment transactions between two parties. 60 West Virginia State Tax Department jobs available on Indeed.com. West Virginia Code § 11-15B-15(a). In most instances the rate of tax is 1% of the sales price, including shipping and handling charges. MyTaxes, the department's online filing and payment system. Streamlined Sales Tax Governing Board, Inc. Please enable scripts and reload this page. Legal. The State Tax Department provides tax regulation guidance and publications for various tax types for business. Sales and Use Tax page has a link to Charleston, WV 25301. 400 - 5th St., Room 509 The West Virginia Tax Identification Number is your nine character ID number plus a three digit adjustment code. For example, a marketplace facilitator that only facilitates the making of sales for resale, is not required to register for sales or use tax. West Virginia Office of Tax Appeals Tax Information and Assistance: (304) 558-3333 or (800) 982-8297 Contact Us | Phone Directory | Site Map You are about to open a … Sales Tax Increase in Central Virginia Region Beginning Oct. 1, 2020 Starting Thursday, Oct. 1, 2020, the sales and use tax rates go up by 0.7% for a total of 6%. Information includes links to state websites, customer service contact information, registration pages, sales and use tax rates, and taxable/exempt information for each state. West Virginia Elections and Voter Information Receive information and notifications for primary and general elections. West Virginia County and State Taxes This service reminds you when your county/state tax payments and assessments are due. Any remote seller presently required to collect and remit West Virginia sales and use taxes will be required to collect and remit West Virginia sales and use taxes when they facilitate a sale made on and after July 1, 2019. The Additional information is provided on the Beckley Fax: (304) 558-3269 The term platform is defined in West Virginia Code Returns and tax payments are due on the 20th day of the calendar month following the close of the reporting period, except that the annual return is due on the 30th day following the close of the calendar or fiscal year, as the case may be. What sales sourcing rules does West Virginia follow? All assistance to taxpayers can be provided in our Taxpayers Services Division at 1124 Smith Street, the Albert T. Summers Center State Office Building. TSD-442 West Virginia Elections and Voter Information Receive information and notifications for primary and general elections. (304) 558-3333 Sales and Use Tax from the sidebar. Administrative Notice 2019-21 Consumers Sales and Service Tax: Marketplace Facilitators Having Economic Nexus With West Virginia Required to Collect West Virginia Sales and Use Taxes on Sales Made On and After July 1, 2019. Municipal Sales and Use Tax page on our website. The Combined Sales and Use Tax Return and Instructions are available on the Are all marketplace facilitators required to register in West Virginia? Alicia.E.Clark@WV.Gov, Kathy Torlone (304) 627-2109 Booklet provides Information and Instructions for Business Registration. West Virginia AMBER Alerts Receive AMBER Alerts on missing children based on your state of residence. How often are marketplace facilitators required to file sales and use tax returns? Kathy A. Torlone. Marketplace Facilitators and West Virginia Sales and Use Tax Remote Sellers and West Virginia Sales and Use Tax Tax Information and Assistance: (304) 558-3333 or … Source: House Bill 2813 passed March 8, 2019, effective June 6, 2019. The Fax: 304-558-3269. § 11-15A-1(b)(23) and means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this state: Provided, That when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this article; The term seller is defined in West Virginia Code (304) 558‐3333 41 west virginia state tax department jobs available. Get directions, reviews and information for West Virginia State Tax Department in Charleston, WV. The following licenses can be filed with the West Virginia State Tax Department. A CSP is designed to allow a business to outsource most of its sales tax administration responsibilities. The Department of Revenue administers and enforces West Virginia revenue laws, including the regulation of insurance, banking, and gaming industries as well as managing other fiscal responsibilities. West Virginia State Tax Department Taxpayer Services Division P.O. You may now close this window. (304) 256-6764 Are marketplace facilitators required to collect tax on sales made via the Internet? Marketplace facilitators registered to collect and remit West Virginia sales and use taxes must collect the applicable municipal sales and use taxes when the shipped-to physical address of the customer is located within the geographic boundaries of a municipality that imposes a sales and use tax, or the service is provided within the municipality. Starting July 7, 2020, the West Virginia State Tax Department will reopen their offices for in-person customer service by appointment only. The Internet Tax Freedom Act prohibits West Virginia from imposing a sales tax on Internet access services but does not prohibit West Virginia from taxing sales made via the Internet. Taxpayer inquiries, please contact the State Tax Department: Taxpayer Services. WEST VIRGINIA STATE TAX DEPARTMENT filed on January 11th, 2021 In these transactions, the marketplace facilitator is the merchant of record. 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