West Virginia website advertising.

Website banner advertising was not exempt from tax under West Virginia Code Section 11-15-9(a)(12) which exempts outdoor advertising, the sale of radio and television time, and the preprinting of advertising circulars but does not include advertising on the Web. (West Virginia Office of Tax Appeals Decision, No. 02-308 C, August 26, 2003)

Posted on April 15, 2004