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West Virginia sales tax notices

Got a letter from the West Virginia Tax Division (State Tax Department)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

West Virginia Tax Division (State Tax Department) (opens in a new tab)

Disagree with a notice?

To appeal a Notice of Assessment, a refund or credit denial, or another appealable decision, file a written petition with the West Virginia Office of Tax Appeals (OTA). The OTA is independent of the Tax Division. The petition must state the nature of the case, the facts, and each question for review, and include a copy of the Tax Division document being appealed. The OTA cannot extend the deadline except in rare cases. A statement of account is not a notice of assessment.

Deadline: 60 days from the date you received the written notice (postmarked or hand-delivered to OTA)

Source: West Virginia Tax Division (State Tax Department) (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance due

Statement of Account (SOFA)

A monthly statement for each tax account with periods not filed or paid on time. For each period it shows tax, interest, penalty, additions to tax, and credits. For unfiled returns it shows estimated tax, and it shows the collection stage.

Why you got it

  • Returns not filed on time
  • Tax not paid on time

What to do

  1. Check each period against your records. The statement is not a Notice of Assessment and does not start the appeal period
  2. File any missing returns (unfiled periods show estimated tax) and pay the tax using the voucher or MyTaxes, or request a payment plan
  3. If you had reasonable cause for filing or paying late, ask for a penalty waiver by letter or MyTaxes web notice. Call Taxpayer Services if the statement looks wrong

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: TSD-424 Integrated Tax System (opens in a new tab)

Balance due

Recomputation Notice

A notice explaining changes the Tax Division made to a filed return. Examples are math errors, missing attachments, or disallowed credits.

Why you got it

  • Calculation errors on a return
  • Missing required information or disallowed credits

What to do

  1. Review the explanation of the changes against your return
  2. If you disagree, provide the requested information. If you agree, pay the tax shown
  3. If you do neither, a Notice of Assessment will be issued. You can ask for a waiver of late-filing or late-payment penalties if you had reasonable cause

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: TSD-424 Integrated Tax System (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Assessment (NOFA)

The final, appealable tax bill. It is issued after an audit, or when a recomputed amount is not paid and requested information is not provided. It allows 60 days to comply or protest before a tax lien is filed and a collection case is opened.

Why you got it

  • Audit results showing tax due
  • Not responding to or not paying a Recomputation Notice

What to do

  1. Check the assessment against your records and any audit findings
  2. If you disagree, file a petition with the Office of Tax Appeals within 60 days of receipt, and attach a copy of the notice
  3. If you agree with the tax, pay using the voucher or an electronic method, or request a payment plan
  4. Late-filing and late-payment penalties can be waived for reasonable cause; ask by letter or MyTaxes web notice. Negligence and fraud penalties cannot be waived

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 days from receipt

Source: TSD-424 Integrated Tax System (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Audit Selection letter

A letter saying the business has been selected for audit. It includes a Pre-Audit Questionnaire and a list of commonly reviewed records. An auditor then contacts you to schedule the audit.

Why you got it

  • The business was selected to have its tax reporting reviewed

What to do

  1. Complete and return the Pre-Audit Questionnaire
  2. If a CPA, lawyer, or bookkeeper will represent you, complete Form WV-2848. It cannot be faxed or emailed; mail the original
  3. Gather the requested records. Electronic records are preferred

Source: Auditing Frequently Asked Questions (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

State Tax Lien (notice of lien)

A lien the Tax Division records with the county commission clerk once unpaid tax is no longer subject to review. It can lead to bank levies, wage garnishment, or seizure and sale of property. It is public but not reported to credit agencies by the Tax Division.

Why you got it

  • A final assessment or a return balance that is still unpaid

What to do

  1. Pay in full through MyTaxes to avoid levies and seizure
  2. Request a payment plan in MyTaxes or call Compliance at 304-558-8753
  3. You can still ask for a waiver of late-filing or late-payment penalties by letter or MyTaxes web notice if you had reasonable cause
  4. After payment, send the release or withdrawal notice to credit agencies if needed

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: TSD 385A State Tax Liens (opens in a new tab)

Ask for penalty relief

Penalties on a West Virginia notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Penalty waiver (waiver of additions to tax)

  1. If you can, file any missing returns and pay the tax, or request a payment plan in MyTaxes
  2. Submit a letter, or a web notice through MyTaxes, asking for a penalty waiver
  3. Include the reason you are requesting the waiver

What qualifies: Late-filing and late-payment additions to tax may be waived if the failure was due to reasonable cause and not willful neglect (TSD-365). Negligence and fraud penalties cannot be waived

Source: Sales and Use Tax Frequently Asked Questions | West Virginia Tax Division (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the West Virginia sales tax guide.

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