West Virginia: Sales Tax Handbook
How to appeal a sales tax audit or penalty in West Virginia
In West Virginia, the State Tax Department will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the West Virginia State Tax Department, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the State Tax Department, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in West Virginia
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed West Virginia sales tax return in the event of underpayment, incorrect reportings, etc. The State Tax Department cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in West Virginia is three years from the later of either the return filing date or the return due date.
Appealing to the State Tax Department in West Virginia
If you do not agree with a penalty or decision made by the West Virginia State Tax Department, you have the right to file an appeal and ask for reconsideration. The state has no department appeal procedures. All taxpayers must file an administrative appeal
TopAdministrative Sales Tax Appeals in West Virginia
In the case of administrative appeal, an official petition must be filed with Office of Tax Appeals in the days following the receipt of assessment notice
TopJudicial Sales Tax Appeals in West Virginia
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Circuit Court within sixty days after receipt of notice of decision
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