Dale  - W. - Steager

Dale W. Steager

Charleston, W.Va.
304.340.1692 - office


  • West Virginia University, B.A., 1968
  • West Virginia University College of Law, J.D., 1971


  • West Virginia State Bar
  • West Virginia Supreme Court of Appeals
  • United States District Court for the Southern District of West Virginia
Mr. Steager's primary areas of practice are West Virginia state and local taxation and federal taxation law. He provides tax analysis and advice on all types of West Virginia state and local tax matters, including but not limited to state and local business and occupation tax matters, state and local sales and use tax matters, business franchise and corporation net income tax matters including combined reporting, property tax matters, tax credit matters and other matters such as energy development, utility development and other complex economic development matters.

Representative Experience

  • More than 42 years of experience working with tax and revenue laws of West Virginia, many of which Steager has written or helped to amend
  • Represents clients before the West Virginia Office of Tax Appeals in matters involving business franchise and corporation net income taxes, personal income taxes, sales and use tax, economic development tax credits, and other tax and tax-related matters
  • Serves as local counsel for multistate business entities in tax matters before the West Virginia Office of Tax Appeals
  • Represents clients before the Tax Commissioner and the State Tax Department to obtain favorable rulings on applications for various economic development tax credits, special valuation property tax treatments and on a wide variety of other matters
  • Extensive experience drafting tax and tax-related legislation and shepherding bills through the legislative process
  • Considerable experience appearing before legislative committees to testify on tax and tax-related matters
  • Extensive experience advising the West Virginia State Tax Commissioner on complex issues involving laws applicable to the State Tax Department or laws administered by the State Tax Department
  • Extensive experience advising the West Virginia Secretary of Revenue on complex issues involving laws applicable to, or administered by, agencies, commissions and offices within the Department of Revenue
  • Considerable experience working with the Governor's Office, the Attorney General's Office and other offices on complex legal matters
  • Extensive legal research and writing experience involving complex issues
  • Experience advising municipalities participating in Municipal Home Rule Pilot Program regarding drafting written plans and plan amendments and drafting and adopting ordinance implementing written plans and plan amendments including business and occupation tax ordinances and sales and use tax ordinances

Government Experience

  • General Counsel, West Virginia Department of Revenue, January 1997 to October 2005 (a will and pleasure position)
  • General Counsel, West Virginia State Tax Department/Department of Tax and Revenue, May 1985 to January 1997 (a will and pleasure position)
  • Director of Legal Division, West Virginia State Tax Department, December 1977 to May 1985
  • Director of Inheritance and Transfer, West Virginia State Tax Department, April 1976 to December 1977
  • Tax Analyst I and II, June 15, 1971 to April 1976 (except for March 1972 to July 1972 when Steager was on active duty with the United States Army)

Awards & Distinctions

  • Recognized by The Best Lawyers in America as "Lawyer of the Year" 2016 (Charleston, WV) in Tax Law
  • Nominated by his peers for inclusion in The Best Lawyers in America for Tax Law
  • Distinguished West Virginian Award (2005)


  • Author, West Virginia chapters of the American Bar Association Deskbooks on property taxes and on sales and use taxes
  • Editor, Guidebook to West Virginia Taxes, published annually by the West Virginia Society of Certified Public Accountants (2010 through current)
  • Author, severance tax and unclaimed property chapters of the Guidebook to West Virginia Taxes


  • Chairman, Tax Committee, West Virginia Chamber of Commerce (current)
  • Special advisor to Governor Underwood's Commission of Fair Taxation (1997 - 2000)
  • West Virginia Tax Institute, President (1987 - 1988), Member of Board of Directors (1984 - 1988), frequent speaker
  • Charleston Area Tax Group, Chairman (1988 - 1989), Program Chairman (1987 - 1988), Current Developments Reporter (1986 - 1987 and 1996 - present)
  • Representative, Streamlined Sales and Use Tax Agreement (2000 - October 1, 2005)
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Michael J. Basile / Responsible Attorney