Each taxpayer shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices, bills of lading and such other pertinent documents in such form as the Tax Commissioner may by regulation require. Such records and other documents shall be preserved for a period of time not less than three years, unless the Tax Commissioner shall consent in writing to their destruction within that period or by order require that they be kept longer.
Structure West Virginia Code
Article 15. Consumers Sales and Service Tax
§11-15-1. General Consumers Sales and Service Tax Imposed
§11-15-1a. Legislative Findings
§11-15-3. Amount of Tax; Allocation of Tax and Transfers
§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
§11-15-5. 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
§11-15-8b. Nonresident Contractor--Registration, Bond, etc.
§11-15-8d. Limitations on Right to Assert Exemptions
§11-15-9a. Exemptions; Exceptions for Sales of Liquors and Wines to Private Clubs
§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
§11-15-9j. 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
§11-15-9q. Exemption for Sales by Schools and Volunteer School Support Groups
§11-15-9r. Exemption for Precious Metals
§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
§11-15-19. 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