(a) There is imposed, in addition to the sales tax imposed by the provisions of this article and §11-15A-1 et seq. of this code, a fee of $20 on all sales by licensed dealers of factory-built homes as that term is defined in §37-15-2 of this code to be collected as provided in §11-15B -1 et seq. of this code and remitted to the Tax Commissioner to be deposited by the commissioner in the Affordable Housing Fund, as provided in §31-18-20d of this code.
(b) The moneys collected from this additional fee shall be segregated from other funds of the West Virginia Housing Development Fund and shall be accounted for separately. None of these moneys may be expended by the West Virginia Housing Development Fund to defray administrative and operating costs and expenses actually incurred by the West Virginia Housing Development Fund.
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