For the purpose of the proper administration of this article to prevent evasion of the tax, evidence that tangible personal property, custom software or a service was sold by any person for delivery in this state is prima facie evidence that the tangible personal property, custom software or service was sold for use in 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 Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004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