A county transportation use tax imposed pursuant to this article shall be paid to the Tax Commissioner by the user of tangible personal property or custom software or the results of a taxable service in the county that imposes the county transportation use tax, unless the county's use tax is collected by a retailer located outside the county that is a retailer engaging in business in the county as defined in this article, or the retailer is an out-of-state retailer who is required to collect West Virginia state and local use taxes.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 27. Letting Our Counties Act Locally Act
§7-27-4. Creation of County Road Construction Project Plan
§7-27-5. Public Hearing and Notice Requirements
§7-27-6. Finalization of Road Construction Project Plan
§7-27-8. Application to Commissioner of Highways for Approval of Road Construction Project Plans
§7-27-9. Requirement for Referendum on Final Road Construction Project Plan
§7-27-10. Amendment of Road Construction Project Plan
§7-27-11. Termination of Road Construction Project Plan
§7-27-12. Order Adopting Road Construction Project Plan or Plan Amendment
§7-27-13. Joint Road Construction Projects
§7-27-14. Creation of County Road Improvement Account
§7-27-17. Qualifying a Transportation Project as a Public Improvement
§7-27-18. Reports by Commissioner of Highways
§7-27-19. Issuance of County Road Construction Special Revenue Bonds
§7-27-23. Negotiability of Bonds Issued Pursuant to This Article
§7-27-24. Exemption From Taxation
§7-27-25. Personal Liability; Persons Executing Bonds Issued Pursuant to This Article
§7-27-27. Criteria and Requirements Necessary to Impose County Transportation Sales and Use Taxes
§7-27-28. Counties Authorized to Impose County Transportation Sales and Use Taxes
§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer
§7-27-31. County Transportation Sales Tax Collected From Purchaser
§7-27-32. Payment of County Transportation Use Tax
§7-27-33. County Transportation Sales and Use Taxes in Addition to Other Taxes
§7-27-34. Credit for Sales Tax Paid to Another County
§7-27-35. Sourcing Rules for County Transportation Sales and Use Taxes
§7-27-36. Application of State Consumers Sales and Service Tax Provisions
§7-27-37. Application of West Virginia Tax Procedure and Administration Act
§7-27-38. Application of West Virginia Tax Crimes and Penalties Act
§7-27-39. Local Rate and Boundary Changes
§7-27-40. Deposit of County Transportation Sales and Use Taxes; Payment to Division of Highways
§7-27-41. Effective Date of County Transportation Sales and Use Tax