West Virginia ~ Sales and Use Tax: SST Conformity Updated

West Virginia legislation has been enacted to conform with the provisions of the Streamlined Sales and Use Tax (SST) Agreement. Introduced in the 1st Special Session, the legislation gives the State Tax Commissioner exclusive responsibility for administering, collecting, and enforcing the following local sales and use taxes and excise taxes: (1) hotel occupancy taxes, (2) taxes imposed under the Municipal Home Rule Pilot Program, (3) alternative municipal sales and service taxes or alternative municipal use taxes imposed in lieu of business and occupation or privilege taxes, (4) police and fire pension relief taxes, and (5) special district excise taxes imposed on sales of tangible personal property and services within economic opportunity development districts. In addition, the West Virginia Office of Tax Appeals (OTA) has exclusive and original jurisdiction to hear disputes arising with regard to these taxes, and no municipality or county has standing before the OTA in any dispute arising with regard to these taxes.

H.B. 105, Laws 2013, effective July 1, 2013

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