Multistate Tax Commission

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/

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.

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.

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.

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.

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.

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)

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

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.