Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   West Virginia

Agency: WV Dept. of Tax & Revenue

Contact Dept.: Taxpayer Services

Tel. No.: (304) 558-3333 or (800) 982-8297

Fax No.: (304) 558-3269

Web: www.state.wv.us/taxdiv/

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Public Schools (K-12) - exempt

    Private Schools (K-12)  - exempt

    School Groups (e.g., clubs, bands, teams) - exempt

    PTAs - exempt

    PTOs - exempt

    Other parent groups - exempt

    (please identify) - exempt

    Church Groups - exempt

    Youth Sports League - exempt

    501 (c)(3) organizations - exempt

    501 (c)(6) organizations  - exempt

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    N/A

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

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  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections - exempt

    Cookies and Other Baked Goods - exempt

    Cheese Products - exempt

    Meat Products - exempt

    Nuts, popcorn and other snack food - exempt

    Other edible items (please identify) - exempt

    Magazine subscriptions - exempt

    Paper products (e.g., calendars, cards - exempt

    stationery, books, gift wrap) - exempt

    Decorative tins, baskets, other containers - exempt

    Decorative novelties (mugs, ornaments) - exempt

    Sundry items (please specify item below) - exempt

    Clothing and accessories - exempt

    Jewelry - exempt

    Plant and seeds - exempt

    Other hard good items  - exempt

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    N/A

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

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  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    Limits on number of fundraiser events per year - 6 times per year (12 mo. period)

    Limits on duration of fundraisers - no more than 84 consecutive hours.

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  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

     

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  9. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

     

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  11. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group (e.g., school, PTA, church)

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  13. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group

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  15. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.