West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15F - Sales Tax Holiday
Section 110-15F-15 - Refunds

Universal Citation: 110 WV Code of State Rules 110-15F-15

Current through Register Vol. XLI, No. 38, September 20, 2024

15.1. A customer who pays West Virginia sales or use tax to a vendor when no tax is due may either seek a refund of the tax paid from that vendor or apply to the State Tax Department for a refund.

15.1.1. Retailers are encouraged to refund the tax to any customer who was charged sales or use tax on an exempt purchase. Customers who were charged tax by a vendor for an exempt purchase should take their tax paid receipt to the retailer to facilitate obtaining the refund.

15.1.2. If the retailer has not already remitted the tax to the State Tax Department, the retailer should simply refund the tax to the customer. If the retailer has remitted the tax to the State Tax Department, the retailer should refund the tax to the customer and then take a credit for the tax refunded on the retailer's next sales or use tax return.

15.2. If the retailer refuses to refund the tax, the customer may file a claim for refund with the State Tax Department. The original sales receipt showing (1) the date of the purchase, (2) a description of the item purchased, (3) the name of the retailer, (4) the place or store number where the sale was made, and (5) the amount of tax paid shall be attached to the claim for refund.

15.3. The State Tax Department may not refund sales or use tax paid to another state.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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