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Sales and Use Tax FAQs

Are delivery charges subject to West Virginia consumer sales and use tax?
Yes. Separately stated delivery charges are taxable unless the delivery service is provided by a common carrier regulated by the West Virginia Public Service Commission and payment for the delivery services is made directly to the common carrier.

If tax is paid to a vendor on an exempt purchase, can a refund or credit be requested?
Yes, if the payment was made directly by WVU or WVU Research Corporation. A refund or credit can be requested directly from the vendor. If the vendor will not provide a refund, please contact Tax Services for assistance. Refunds cannot be requested if the payment was made using personal funds, even if later reimbursed by WVU or WVU Research Corporation.