West Virginia Modifies Technical Assistance Guidance Regarding Nexus for Consumer Sales and Service Use Tax

On August 30, 2013, the State of West Virginia Department of Revenue State Tax Department released Technical Assistance Advisory 2013-002 modifying previously issued Technical Assistance Advisories 99-002 and 2005-02. The two earlier advisories had stated that certain entities related to a subsidiary in West Virginia were not required to collect and remit West Virginia consumer sales and service and use tax.

This recent technical assistance advisory modifies the previously issued advisories by requiring entities engaging in business in West Virginia in connection with a wholly owned subsidiary located within the state to begin collecting consumer sales and service effective October 1, 2013.

The modification contained within Technical Assistance Advisory 2013-002 is prospective only. If you have any questions regarding this Technical Assistance Advisory, please contact your state and local tax professional.

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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax related matter.

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