For tax periods beginning on or after January 1, 2014, the West Virginia Tax Department requires taxpayers remitting any single business tax of $25,000 or more during the tax year of July 2012-June 2013 to electronically file and pay their business taxes. There are, however, a few taxpayer accounts excluded from the mandatory e-filing, and they are as follows:
- Motor fuel floor stock
- Motor fuel back-up
- Motor fuel terminal operator
- Motor fuel producer
- Raffle board and games
- Telemarketer tax
This exclusion pertains to e-filing only. Businesses excluded from e-filing may still be required to pay online.
For more information, visit http://www.wva.state.wv.us/wvtax/ElectronicFilingForBusinesses.aspx.