West Virginia Code
Article 15. Consumers Sales and Service Tax
§11-15-15. Sales to Affiliated Companies or Persons

In determining gross proceeds of sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from a sale are not indicative of the true value of the subject matter of the sale, the Tax Commissioner shall prescribe uniform and equitable rules for determining the amount upon which the tax shall be levied, corresponding as nearly as possible to gross proceeds from the sale of similar products of like quality or character, where no common interest exists between the parties.

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Structure West Virginia Code

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