Sales and Use Tax

Recognition of WVU and WVU Research Corporation (WVURC) as tax exempt entities by the Internal Revenue Service (IRS) applies only to income tax. WVU and WVURC's income tax exempt status through the IRS does not automatically extend to other taxes, including sales and use taxes. Sales and use taxes are administered at a state level and recognition of exemption occurs at the state level.

Current state sales and use tax exemption certificates for WVU and WVURC, as well as information on states and localities that do not recognize our tax exempt status, can be found on the pages linked below. For assistance obtaining tax exemption certificates not listed on the organization's page, please contact Tax Services.

Important reminder: Only purchases directly billed to WVU or WVU Research Corporation are tax exempt. Purchases made by an individual on behalf of the organization are taxable, even if the individual will be reimbursed by the organization.

General information on sales and use tax exemptions in West Virginia can be found in WV State Tax Department publications TSD-300, Sales and Use Tax Exemptions [PDF], and TSD-320, Sales and Use Tax For Nonprofit Organizations [PDF].

The following U.S. states and territories do not currently have a state level general sales or use tax: Alaska, Delaware, Guam, Hawaii, Montana, Northern Mariana Islands, and U.S. Virgin Islands.

Although these states/territories do not have a state level sales or use tax, individual cities, towns, or localities within these states/territories may have a local sales or use tax, and certain goods or services within those states may be subject to sales or use tax. Departments with questions on the taxability of specific goods or services in a specific location can contact Tax Services for assistance.

Departments selling goods or services should collect the appropriate consumer sales and use tax. As of July 1, 2013, the sales tax on the sale, purchase, and use of food ingredients intended for human consumption was reduced to 0%. Sale, purchase, and use of all other goods (including prepared foods) is subject to a 6% sales tax rate. Additional information on sales and use tax is available from the West Virginia State Tax Department.

In addition to state sales taxes, some municipalities (including Morgantown and Beckley) have instituted a 1% municipal consumer sales and use tax in addition to the 6% state sales tax. Sales and purchases in a municipality with a municipal consumer sales and use tax are subject to a total sales tax rate of 7%. A list of current municipal sales and use taxes can be found at the West Virginia State Tax Department.

All sales and use tax collected by a department must be reported to WVU Tax Services unless the payment was processed through a Mountaineer Marketplace storefront using the TouchNet platform. Sales made outside the TouchNet platform should be tracked, including the date of sale, amount of sale, and amount of tax collected. Information on sales outside the TouchNet platform in a given month should be reported to Tax Services no later than the 10th day of the following month.

If a WVU or WVU Research Corporation department makes a sale of goods or services to a tax exempt organization, the department is responsible for collecting and retaining a copy of the organization's tax exemption certificate(s). Sales should only be treated as exempt if the purchaser can provide tax exemption certificate(s).