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WV

Tourism Development Act Credit

Provides West Virginia tax credits to approved tourism projects based on consumer sales and service tax generated by the project.

About this program

The West Virginia Tourism Development Act provides tax credits to eligible tourism projects based on consumer sales and service taxes collected from project operations. Approved projects may receive a 25% credit, or up to 35% for projects on abandoned surface mines or on or near state or national forests or parks, taken over a 10-year period.

Eligibility

Eligible applicants are businesses developing qualifying tourism projects in West Virginia that meet established Tourism Development Act criteria and receive state approval.

Requirements

  • Project must be an eligible tourism development project.
  • Project must meet established criteria under the West Virginia Tourism Development Act.
  • Applicant must receive approval from the West Virginia Department of Economic Development.