(a) Conflict. -– If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-a of this chapter conflict and cannot be harmonized, then the provisions of this article shall control.
(b) Severability. -– If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any reason held to be invalid, unlawful or unconstitutional, that decision does not affect the validity of the remaining portions of this article or any part thereof.
Structure West Virginia Code
Article 15B. Streamlined Sales and Use Taxes
§11-15B-2a. Streamlined Sales and Use Tax Agreement Defined
§11-15B-2b. Telecommunications Definitions
§11-15B-3. Legislative Findings
§11-15B-4. Authority to Participate in Multistate Negotiations
§11-15B-4a. Representatives to Governing Board of Streamlined Sales and Use Tax Agreement
§11-15B-5. Authority to Enter Agreement
§11-15B-6. Relationship to State Law
§11-15B-7. Agreement Requirements
§11-15B-8. Cooperating Sovereigns
§11-15B-9. Limited Binding and Beneficial Effect
§11-15B-10. Seller and Third-Party Liability
§11-15B-11. Seller Registration
§11-15B-13. Amnesty for Registration
§11-15B-14. General Sourcing Definitions
§11-15B-14a. Application of General Sourcing Rules and Exclusion From the Rules
§11-15B-15. General Transaction Sourcing Rules
§11-15B-17. Direct Mail Sourcing
§11-15B-18. Relief From Certain Liability for Purchasers
§11-15B-19. Telecommunications and Related Services Sourcing Rule
§11-15B-20. Telecommunication Sourcing Definitions
§11-15B-21. Notice for State Tax Changes
§11-15B-22. Effective Date of Rate Changes for Certain Services
§11-15B-23. Enactment of Exemptions
§11-15B-24. Administration of Exemptions
§11-15B-25. Uniform Tax Returns
§11-15B-26. Uniform Rules for Remittances of Funds
§11-15B-27. Uniform Rules for Recovery of Bad Debt
§11-15B-28. Confidentiality and Privacy Protections Under Model I
§11-15B-29. Customer Refund Procedure
§11-15B-31. Conflict; Partial Unconstitutionality
§11-15B-33. State Administration of Local Sales and Use Taxes
§11-15B-34. State and Local Sales and Use Tax Bases
§11-15B-35. Local Rate and Boundary Changes
§11-15B-36. Relief From Certain Liability for State and Local Taxes