The tax imposed under this article shall be in addition to all other taxes, licenses or charges to which the persons taxed herein are subject under the law of this state. It is the purpose of this article to rest a fair share of the tax burden, commensurate with the benefits received, upon those exercising the privilege taxed hereby within this state.
Structure West Virginia Code
§11-15A-1a. Legislative Findings
§11-15A-2a. Tax on Value of Property Used or Consumed in This State
§11-15A-2b. Tax on the Manufacture, Sale and Installation of Modular Dwellings
§11-15A-3a. Moving Residence or Business Into State
§11-15A-3d. Direct Pay Permits
§11-15A-6. Collection by Retailer
§11-15A-6a. Collection by Certain Other Retailers
§11-15A-6b. Collection of Tax by Marketplace Facilitators and Referrers
§11-15A-10. Payment to Tax Commissioner
§11-15A-10a. Credit for Sales Tax Liability Paid to Another State
§11-15A-12. Bond to Secure Payment
§11-15A-13. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004
§11-15A-13a. Tax on Motor Fuel Effective January 1, 2004
§11-15A-18. Seller Must Show Sale Not at Retail; Presumption
§11-15A-21. Books; Examination
§11-15A-22. Canceling or Revoking Permits
§11-15A-23. Tax Imposed Is in Addition to All Other Taxes and Charges
§11-15A-27. Construction; Partial Unconstitutionality