Sales and Use Tax FAQs

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.