West Virginia Tax Division Issues Revised Notice on Sales and Use Tax for Lobbyists

The West Virginia Tax Division July 1 issued a revised notice clarifying the sales and use tax imposed on lobbyists. The notice provides that, with a few exceptions, compensation paid to lobbyists for their services is subject to sales and use tax in the state. The document also includes that lobbyists are required to collect and remit this tax on their gross compensation, and exceptions to this rule include lobbying compensation in the form of wages paid by an employer to an employee, or professional legal services provided by a licensed attorney. [W. Va. Tax Div., Sales & Use Tax ...