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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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