West Virginia landlord and tenant rules

Seayora publishes 5 West Virginia rules, covering security deposits, notice periods, contractor sales tax. Every one is composed from the statute it cites and links to that statute on the state’s own code site.

West Virginia at a glance

RuleWest Virginia
How long does a landlord have to return a security deposit in West Virginia?60 days
How much notice must a landlord give to end a tenancy in West Virginia?30 days
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

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.

Notice periods in West Virginia

How much notice must a landlord give to end a tenancy in West Virginia?

In West Virginia, a landlord must give 30 days written notice to end a tenancy or decline to renew it. The notice must run for one full rental period and end at the end of a period, so on a month-to-month tenancy it is a calendar month rather than exactly 30 days. This is W. Va. Code § 37-6-5.

A periodic tenancy of less than a year may be ended by notice for one full rental period before the end of a period — one month for a month-to-month tenancy — unless the parties agreed a different period. No entry-notice, rent-increase or nonpayment notice period is published here.

Full answer and the checkable figures.

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.

Sources

  • W. Va. Code § 37-6-5
  • 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.

This is a summary of a state’s published guidance, not tax or legal advice. Rates and rules change, local jurisdictions add their own, and the treatment of a specific job depends on the contract and the work. Check the citation and speak to a CPA or a state tax adviser before relying on it.

How Seayora uses these rules

Security deposits. Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on 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.

Notice periods. Seayora computes the notice this rule requires from the tenancy’s own dates — for a renewal offer, a rent increase or a served notice — and will not serve one that is short unless the owner records a reason. The answer above is the rule the product enforces.

Contractor sales tax. Seayora resolves this rule on every invoice a contractor raises — per line, from the job site’s own address — and prints the rate, the jurisdiction and this citation on the document itself, so the estimate a customer accepts is the invoice they are billed. Where the rule is more nuanced than a single answer, Seayora refuses to guess a total rather than quoting a confident wrong one.

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