West Virginia landlord and tenant rules

Seayora publishes 4 West Virginia rules, covering contractor sales tax, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

West Virginia at a glance

RuleWest Virginia
Do contractors charge sales tax in West Virginia?Consumer of materials
Is appliance repair taxable in West Virginia?Taxable, with the parts
Is contractor labor taxable in West Virginia?Taxable — residential and commercial
How long does a landlord have to return a security deposit in West Virginia?60 days

Contractor sales tax in West Virginia

Do contractors charge sales tax in West Virginia?

In West Virginia a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. West Virginia also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: W. Va. Code §11-15-8; §11-15-2(b)(9) (contracting services are taxable, except work resulting in a capital improvement to real property).

West Virginia inverts the usual framing: contracting services are taxable BY DEFAULT and the capital improvement is the exception, which the customer certifies.

Full answer and the checkable figures.

Is appliance repair taxable in West Virginia?

Yes. West Virginia taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: W. Va. Code §11-15-8; §11-15-2(b)(9) (contracting services are taxable, except work resulting in a capital improvement to real property).

West Virginia inverts the usual framing: contracting services are taxable BY DEFAULT and the capital improvement is the exception, which the customer certifies.

Full answer and the checkable figures.

Is contractor labor taxable in West Virginia?

Yes. West Virginia taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement, which is exempt to the customer in West Virginia — the classification of the job is what decides the tax, not the wording on the invoice. Source: W. Va. Code §11-15-8; §11-15-2(b)(9) (contracting services are taxable, except work resulting in a capital improvement to real property).

West Virginia inverts the usual framing: contracting services are taxable BY DEFAULT and the capital improvement is the exception, which the customer certifies.

Full answer and the checkable figures.

Security deposits in West Virginia

How long does a landlord have to return a security deposit in West Virginia?

In West Virginia, a landlord has 60 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. 60 days from termination, or 45 days from the next tenant's occupancy, whichever is shorter; 15 more when damage exceeds the deposit. This is W. Va. Code § 37-6A-2.

Full answer and the checkable figures.

Sources

  • W. Va. Code § 37-6A-2
  • W. Va. Code §11-15-8; §11-15-2(b)(9) (contracting services are taxable, except work resulting in a capital improvement to real property).

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

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