Martinsburg, WV
101 S. Queen Street
Martinsburg, WV 25401
Charleston, WV
600 Quarrier Street
Charleston, WV 25301
T: (304) 264-4226
F: (304) 267-3822
Kin Sayre Video

J.D., University of Arkansas (1986)

M.B.A., West Virginia University (1997)

B.S., West Virginia University (1983)

  • Supreme Court of Appeals of West Virginia
  • Court of Appeals of Maryland
  • U.S. District Courts for the Northern and Southern Districts of West Virginia
  • U.S. Court of Appeals for the Fourth Circuit
  • U.S. Tax Court
Photo of Floyd McKinley  Sayre

Floyd McKinley Sayre


Floyd “Kin” Sayre has been practicing in the area of Consumer Sales and Service Tax and Use Tax law for more than 25 years.  Kin’s practice has included work for large multinational, regional commercial and manufacturing companies, as well as small businesses.  Prior to joining Bowles Rice, he was a staff attorney with the West Virginia State Tax Department. In this capacity he worked closely with the Auditing and Compliance Divisions of the State Tax Department, as well as the Revenue Secretary and Tax Commissioner.

This experience, along with his accounting background, has uniquely positioned Kin to advise clients on the regulatory and administrative processes used in the area of sales and use tax.  He has successfully represented the interests of Bowles Rice clients before the Tax Commissioner, the West Virginia Office of Tax Appeals and the West Virginia Supreme Court of Appeals.

Kin is recognized as a thought leader in the field of sales and use tax law.  He has been a presenter on issues concerning exemptions, exceptions, nexus and taxability to The West Virginia Tax Institute, West Virginia Society of Certified Public Accountants, West Virginia Public Accountants Association and Lorman Education Services.

Professional Highlights

  • Certified Public Accountant
  • Lead Faculty for the West Virginia Municipal League’s Municipal Judge Training

  • City Attorney, City of Martinsburg (2008-present)
  • Town Attorney, Town of Mabscott (1998-present)

  • Staff Attorney, West Virginia State Tax Department (2001-2006)

  • Member, West Virginia Ethics Commission (1996-1997)

  • City Attorney, City of Beckley (1989-1996)

  • Former Adjunct Faculty, Bluefield State College and Concord University

  • Named to The Best Lawyers in America ® (Litigation & Controversy - Tax; Municipal Law; Tax Law) 2012-present
  • Named Best Lawyers'  Litigation & Controversy - Tax Lawyer of the Year for the northern West Virginia region (2022, 2020, 2016 and 2012)
  • West Virginia representative, Alliance of Alcohol Industry Attorneys & Consultants
  • West Virginia Society of Certified Public Accountants
  • West Virginia Public Accountants Association
  • West Virginia Municipal Attorneys Association
  • West Virginia Municipal Judges Association
  • West Virginia State Bar (Real Estate, Zoning and Land Use Committee, 1999-present; Unlawful Practice Committee, 2002-2006)
  • National Association of Property Tax Attorneys
  • National Association of Compliance and Licensing Professionals
  • Young Lawyers Executive Committee (1993-1996)

  • C-CAP Loaves and Fishes (Board of Directors)
  • Eastern Panhandle Inland Port Coalition (Secretary/Treasurer, 2010-Present)

  • Martinsburg-Berkeley County Chamber of Commerce (Board of Directors, 2007-2010)