West Virginia Code
Article 15. Consumers Sales and Service Tax
§11-15-1. General Consumers Sales and Service Tax Imposed

West Virginia Code

Chapter 11. Taxation

Article 15. Consumers Sales and Service Tax

§11-15-1. General Consumers Sales and Service Tax Imposed

§11-15-1a. Legislative Findings

§11-15-2. Definitions

§11-15-3. Amount of Tax; Allocation of Tax and Transfers

§11-15-3a. Rate of Tax on Food and Food Ingredients Intended for Human Consumption; Reductions and Cessations of Tax

§11-15-3b. Exceptions to Reduced Rate of Tax on Food and Food Ingredients Intended for Human Consumption

§11-15-3c. Imposition of Consumers Sales Tax on Motor Vehicle Sales; Rate of Tax; Use of Motor Vehicle Purchased Out of State; Definition of Sale; Definition of Motor Vehicle; Exemptions; Collection of Tax by Division of Motor Vehicles; Dedication of...

§11-15-4. Purchaser to Pay; Accounting by Vendor

§11-15-4a. Noncollection of Tax; Liability of Vendor

§11-15-4b. Liability of Purchaser; Assessment and Collection

§11-15-4c. Collection of Fee in Addition to the Consumers Sales Tax for Sales of Mobile Factory-Built Homes; Deposit of Additional Fee in West Virginia Affordable Housing Trust Fund

§11-15-5. Total Amount Collected Is to Be Remitted

§11-15-6. Vendor Must Show Sale or Service Exempt; Presumption

§11-15-7. Tax on Gross Proceeds of Sales or Value of Manufactured, etc., Products

§11-15-7a. Tax on the Manufacture, Sale and Installation of Modular Dwellings

§11-15-8. Furnishing of Services Included; Exceptions

§11-15-8a. Contractors

§11-15-8b. Nonresident Contractor--Registration, Bond, etc.

§11-15-8c. Transition Rules for Elimination of Exemption for Materials and Supplies Incorporated in Real Property Owned by Governmental Entities

§11-15-8d. Limitations on Right to Assert Exemptions

§11-15-9. Exemptions

§11-15-9a. Exemptions; Exceptions for Sales of Liquors and Wines to Private Clubs

§11-15-9b. Exemption for Purchases of Tangible Personal Property and Services for Direct Use in Research and Development

§11-15-9c. Exemption for Services and Materials Regarding Technical Evaluation for Compliance to Federal and State Environmental Standards Provided by Environmental and Industrial Consultants

§11-15-9d. Direct Pay Permits

§11-15-9e. Apportionment of Purchase Price; Existing Contracts Protected

§11-15-9f. Exemption for Sales and Services Subject to Special District Excise Tax

§11-15-9g. Exemption for Clothing, Footwear and School Supplies for Limited Period in the Year 2004

§11-15-9h. Exemptions for Sales of Computer Hardware and Software Directly Incorporated Into Manufactured Products; Certain Leases; Sales of Electronic Data Processing Service; Sales of Computer Hardware and Software Directly Used in Communication; S...

§11-15-9i. Exempt Drugs, Durable Medical Equipment, Mobility Enhancing Equipment and Prosthetic Devices

§11-15-9j. Direct Pay Permits for Health Care Providers

§11-15-9k. Annual Exemption for Purchases of Energy Efficient Products

§11-15-9l. Exemption for Sales of Clothing and Clothing Accessories by Tax-Exempt Organizations

§11-15-9m. Discretionary Designation of per Se Exemptions

§11-15-9n. Exemption of Qualified Purchases of Computers and Computer Software, Primary Material Handling Equipment, Racking and Racking Systems, and Components, Building Materials and Certain Tangible Personal Property

§11-15-9o. Exemption for Dues, Fees and Assessments Paid to a Homeowners’ Association by a Member; Taxable Expenses of Homeowners’ Association; Definitions

§11-15-9p. Exemption for Purchases of Services and Tangible Personal Property Sold for the Repair, Remodeling and Maintenance of Aircraft Operated Under a Fractional Ownership Program

§11-15-9q. Exemption for Sales by Schools and Volunteer School Support Groups

§11-15-9r. Exemption for Precious Metals

§11-15-9s. Exemption for Certain School Supplies, School Instructional Materials, Laptop and Tablet Computers, and Sports Equipment

§11-15-9t. Exemption for Purchases of Services and Tangible Personal Property Sold for the Repair, Remodeling, and Maintenance of Aircraft; Defining Terms

§11-15-9u. Exemption for Sales of Small Arms and Ammunitions

§11-15-10. Tax Paid by Ultimate Consumer

§11-15-11. Exemption for Certain Organizations

§11-15-12. Agreements by Competing Taxpayers

§11-15-13. Remittance of Tax When Sale on Credit

§11-15-14. When Separate Records of Sales Required

§11-15-15. Sales to Affiliated Companies or Persons

§11-15-16. Tax Return and Payment; Exception; Requiring a Combined Return

§11-15-17. Liability of Officers of Corporation, etc.

§11-15-18. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004

§11-15-18a. Receivership; Bankruptcy; Priority of Tax

§11-15-18b. Tax on Motor Fuel

§11-15-19. Other Times for Filing Returns

§11-15-20. Quarterly and Annual Returns

§11-15-21. Annual Return; Extension of Time

§11-15-22. Consolidated Returns

§11-15-23. Keeping and Preserving of Records

§11-15-25. Records of Nonresidents Doing Business in State

§11-15-26. Records of Tax Commissioner; Preservation of Returns

§11-15-30. Proceeds of Tax; Appropriation of Certain Revenues

§11-15-31. Construction and Severability

§11-15-32. General Procedure and Administration

§11-15-33. Effective Date

§11-15-34. Tourism Development Project Tax Credit