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WV Higher Education & Division of
Banking Travel on P-Card (Tax Exempt)
Higher Education Institutions and, more recently, the West Virginia Division of Banking, have been authorized to use the State Purchasing Card for both in and out-of-state travel.
A small number of in-state vendors have mistaken the State Purchasing Card for one of the many personal credit cards used by state employees for business travel. Although personal credit cards may be taxed, the State Purchasing Card is exempt from any form of taxation when paying for
goods or services in-state.
The "tax exempt" status must be recognized by any West Virginia vendor accepting the VISA card.
A letter was drafted on September 15, 2006 to address the issues created by the tax exempt Purchasing Card. This letter, co-signed by State Auditor Glen B. Gainer III, and Department of Revenue Acting Cabinet Secretary John C. Musgrave states, "The State of West Virginia recently initiated a new travel card program which is direct billed to the State. In accordance with West Virginia law, purchases made with this card are TAX EXEMPT. Any purchase made with the State’s Purchasing Card, including in-state travel, is exempt from any form of taxation."
 Tax Exempt Letter
for WV Travel Card
Below are examples of the three purchasing cards used by the State of West Virginia as well as a
description of the uses of each card. All three purchasing cards are tax exempt.
State Purchasing Card - the Purchasing Card, or "P-Card", is the preferred method of payment for
goods and services. This card is also used for travel expenses by ALL of Higher Education and by
the West Virginia Banking Commission.
Emergency Management Emergency Card - The West Virginia Division of Homeland Security and
Emergency Management and other State Agencies utilize this card in response to state or federal emergencies
as declared by
the Governor.
National Guard Emergency Card - This card is designed to be easily recognized as the State Emergency
Card issued only to members of the West Virginia National Guard. These cards are activated only when
the National Guard is called upon to respond to a state of emergency
as declared by the Governor.
Contact Information
Amy Lewis, Executive Director of PCard
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