West Virginia Tax Department Issues Publication on Sales and Use Tax for Agricultural Producers

The West Virginia State Tax Department Oct. 1 issued a publication on sales and use tax for agricultural producers. The publication includes: 1) registration obligations to claim exemptions though certificates and the exemption from the $30 fee for business certificates; 2) the exemption for agricultural producers selling their own livestock, poultry, or other far products, if they’re not engaged in other retail sales; 3) livestock, poultry, or other farm products purchased for resale are taxed; 4) the exemption for purchases used in the commercial production of agricultural products as a business, which isn’t applicable to purchases for other use or ...