Raffle Tickets Not Taxable in West Virginia

Oct 21st, 2016

West Virginia recently ruled that raffle tickets are not subject to sales and use tax.

The ruling determined that raffle tickets are not tangible property. Instead, they represent the intangible chance to win property. Tangible personal property is taxable in West Virginia, but intangible personal property is not. Because raffle tickets are intangible personal property, they are not taxable.

http://taxappeals.wv.gov/Redacted/13-205%20CU-C,%2013-219%20CU-C,%2013-220%20CU,%2013-221%20CU,%2013-483%20NFN-C,%2013-484-CU-C,%2013-485%20NFN-C,%2013-486%20CU-C.pdf