Agency: WV Dept. of Tax & Revenue
Contact Dept.: Taxpayer Services
Tel. No.: (304) 558-3333 or (800) 982-8297
Fax No.: (304) 558-3269
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?
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.
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?
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.
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.
The fundraising group (e.g., school, PTA, church)
Price paid by consumer to fundraising group