Sales Tax State Activity Update - May 2004

Internet Advertising for Goods and Services Exempt in West Virginia

Effective July 1, 2004, Internet advertising of goods and services is exempt in West Virginia.

Also exempt are other related services such as high technology business services that are sold to businesses that enter into contracts with West Virginia, its institutions and subdivisions, governmental units, institutions or subdivisions of other states, or that enter into contracts with the United States, including agencies of federal, state or local governments for direct use in fulfilling the government contract.

High Technology business is defined as one that is primarily engaged in the following activities: design, develop, and customize computer hardware, software, web sites, and networks; design and develop new manufactured products which incorporate computer hardware and software; electronic data processing; network management, maintenance, engineering, administration and security services.

High technology business services are defined and limited to computer hardware, software, web site, electronic data processing, and network design and development; customization and upgrading of software; computer systems management, maintenance, engineering, administration and security services.

( 2004 WV H.B. 4501, Effective 07/01/2004) 05/04

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