West Virginia exempts several computer related items.

On July 1, 2004, several computer related items will become exempt in the state of West Virginia. The most important of these exemptions include the sales of computer hardware and software directly incorporated into manufactured products, sales of electronic data processing services, sales of computer hardware and software directly used in communication, sales of educational software, sales of internet advertising, and high technology business services. “High technology business services” includes activities such as computer hardware design and development; computer software design, development, customization, and upgrade; website design and development; and electronic data processing. (West Virginia H.B. 4501, effective July 1, 2004)

Posted on June 15, 2004