United States of America: West Virginia: Sales and use tax obligation for streaming services in TSD-445
Progress
Current status
adopted
01 Sep 2021 adopted
Scope
Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
streaming service provider
Government Branch
executive
Government Body
other regulatory body
Implementation Level
subnational
Timeline of events
Publication of TSD-445 elaborating sales and use tax obligation for streaming services
The West Virginia State Tax Department published TSD-445, sales and use tax for streaming services. In the document, the department clarifies that the provision of streaming falls under the sales and use tax and that there is no exception for it. Fu…
SourceEvent type
order
Action type
adoption
Government branch
executive
Government body
other regulatory body