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§11-15-1. General Consumers Sales and Service Tax Imposed - The purpose of this article is to impose a general...
§11-15-1a. Legislative Findings - The Legislature hereby finds and declares that: (1) It is...
§11-15-2. Definitions - (a) General. -– When used in this article and article...
§11-15-3. Amount of Tax; Allocation of Tax and Transfers - (a) Vendor to collect. Unless otherwise provided in this article...
§11-15-3a. Rate of Tax on Food and Food Ingredients Intended for Human Consumption; Reductions and Cessations of Tax - (a) Rate of tax on food and food ingredients. --...
§11-15-3b. Exceptions to Reduced Rate of Tax on Food and Food Ingredients Intended for Human Consumption - The reduced rate of tax provided on food and food...
§11-15-3c. Imposition of Consumers Sales Tax on Motor Vehicle Sales; Rate of Tax; Use of Motor Vehicle Purchased Out of State; Definition of Sale; Definition of Motor Vehicle; Exemptions; Collection of Tax by Division of Motor Vehicles; Dedication of... - (a) Notwithstanding any provision of this article or article fifteen-a...
§11-15-4. Purchaser to Pay; Accounting by Vendor - (a) Unless assumed or absorbed by the vendor in accordance...
§11-15-4a. Noncollection of Tax; Liability of Vendor - If any vendor does not collect the tax imposed by...
§11-15-4b. Liability of Purchaser; Assessment and Collection - (a) General. Unless the vendor assumed or absorbs the tax...
§11-15-4c. Collection of Fee in Addition to the Consumers Sales Tax for Sales of Mobile Factory-Built Homes; Deposit of Additional Fee in West Virginia Affordable Housing Trust Fund - (a) There is imposed, in addition to the sales tax...
§11-15-5. Total Amount Collected Is to Be Remitted - No profit shall accrue to any person as a result...
§11-15-6. Vendor Must Show Sale or Service Exempt; Presumption - (a) The burden of proving that a sale or service...
§11-15-7. Tax on Gross Proceeds of Sales or Value of Manufactured, etc., Products - (a) A person exercising the privilege of producing for sale,...
§11-15-7a. Tax on the Manufacture, Sale and Installation of Modular Dwellings - (a) Notwithstanding the provisions of section seven of this article,...
§11-15-8. Furnishing of Services Included; Exceptions - The provisions of this article apply not only to selling...
§11-15-8a. Contractors - (a) The provisions of this article shall not apply to...
§11-15-8b. Nonresident Contractor--Registration, Bond, etc. - (a) Every nonresident contractor shall register with the Tax Commissioner...
§11-15-8c. Transition Rules for Elimination of Exemption for Materials and Supplies Incorporated in Real Property Owned by Governmental Entities - (a) General rule. -- The expired provisions in subsection (j),...
§11-15-8d. Limitations on Right to Assert Exemptions - (a) Persons who perform "contracting" as defined in section two...
§11-15-9. Exemptions - (a) Exemptions for which exemption certificate may be issued. A...
§11-15-9a. Exemptions; Exceptions for Sales of Liquors and Wines to Private Clubs - The exemptions provided in this article for sales of tangible...
§11-15-9b. Exemption for Purchases of Tangible Personal Property and Services for Direct Use in Research and Development - (a) Sales of tangible personal property and services after June...
§11-15-9c. Exemption for Services and Materials Regarding Technical Evaluation for Compliance to Federal and State Environmental Standards Provided by Environmental and Industrial Consultants - The service of providing technical evaluations for compliance with federal...
§11-15-9d. Direct Pay Permits - (a) Notwithstanding any other provision of this article, the Tax...
§11-15-9e. Apportionment of Purchase Price; Existing Contracts Protected - Whenever a purchaser will use acquired tangible personal property, a...
§11-15-9f. Exemption for Sales and Services Subject to Special District Excise Tax - Notwithstanding any provision of this article to the contrary, any...
§11-15-9g. Exemption for Clothing, Footwear and School Supplies for Limited Period in the Year 2004 - (a) The sale of an article of clothing or footwear...
§11-15-9h. Exemptions for Sales of Computer Hardware and Software Directly Incorporated Into Manufactured Products; Certain Leases; Sales of Electronic Data Processing Service; Sales of Computer Hardware and Software Directly Used in Communication; S... - (a) In order to modernize the exemptions from tax contained...
§11-15-9i. Exempt Drugs, Durable Medical Equipment, Mobility Enhancing Equipment and Prosthetic Devices - (a) Notwithstanding any provision of this article, article 15A or...
§11-15-9j. Direct Pay Permits for Health Care Providers - Any person having a right or claim to any exemption...
§11-15-9k. Annual Exemption for Purchases of Energy Efficient Products - (a) There is established an annual sales tax holiday on...
§11-15-9l. Exemption for Sales of Clothing and Clothing Accessories by Tax-Exempt Organizations - (a) Sales of clothing and clothing accessories by organizations that...
§11-15-9m. Discretionary Designation of per Se Exemptions - Notwithstanding any other provision of this code, the Tax Commissioner...
§11-15-9n. Exemption of Qualified Purchases of Computers and Computer Software, Primary Material Handling Equipment, Racking and Racking Systems, and Components, Building Materials and Certain Tangible Personal Property - (a) Definitions. - For purposes of this section: (1) "Building...
§11-15-9o. Exemption for Dues, Fees and Assessments Paid to a Homeowners’ Association by a Member; Taxable Expenses of Homeowners’ Association; Definitions - (a) Membership dues, fees and assessments paid to a homeowners’...
§11-15-9p. Exemption for Purchases of Services and Tangible Personal Property Sold for the Repair, Remodeling and Maintenance of Aircraft Operated Under a Fractional Ownership Program - (a) The following sales are exempt from the consumers sales...
§11-15-9q. Exemption for Sales by Schools and Volunteer School Support Groups - Notwithstanding any other provisions of this code to the contrary,...
§11-15-9r. Exemption for Precious Metals - (a) Notwithstanding any provision of this code to the contrary,...
§11-15-9s. Exemption for Certain School Supplies, School Instructional Materials, Laptop and Tablet Computers, and Sports Equipment - (a) Effective July 1, 2021, the items identified in subdivisions...
§11-15-9t. Exemption for Purchases of Services and Tangible Personal Property Sold for the Repair, Remodeling, and Maintenance of Aircraft; Defining Terms - (a) The following sales are exempt from the consumers sales...
§11-15-9u. Exemption for Sales of Small Arms and Ammunitions - (a) Notwithstanding any provision of this code to the contrary,...
§11-15-10. Tax Paid by Ultimate Consumer - It is the intent of this article that the tax...
§11-15-11. Exemption for Certain Organizations - (a) Sales of taxable services by a corporation or organization...
§11-15-12. Agreements by Competing Taxpayers - To provide uniform methods of adding the average equivalent of...
§11-15-13. Remittance of Tax When Sale on Credit - A vendor doing business wholly or partially on a credit...
§11-15-14. When Separate Records of Sales Required - (a) Any vendor engaged in a business subject to this...
§11-15-15. Sales to Affiliated Companies or Persons - In determining gross proceeds of sales from one to another...
§11-15-16. Tax Return and Payment; Exception; Requiring a Combined Return - (a) Payment of tax. -- Subject to the exceptions set...
§11-15-17. Liability of Officers of Corporation, etc. - If the taxpayer is an association or corporation, the officers...
§11-15-18. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004 - (a) General. -- All sales of gasoline or special fuel...
§11-15-18a. Receivership; Bankruptcy; Priority of Tax - All taxes due and unpaid under this article shall be...
§11-15-18b. Tax on Motor Fuel - (a) General. — All sales of motor fuel and alternative...
§11-15-19. Other Times for Filing Returns - The Tax Commissioner may, upon written request, authorize a taxpayer...
§11-15-20. Quarterly and Annual Returns - (a) When the total consumers sales and use tax remittance...
§11-15-21. Annual Return; Extension of Time - (a) Date due. -- On or before thirty days after...
§11-15-22. Consolidated Returns - A person operating two or more places of business of...
§11-15-23. Keeping and Preserving of Records - Each taxpayer shall keep complete and accurate records of taxable...
§11-15-25. Records of Nonresidents Doing Business in State - A nonresident person or foreign corporation engaged in a business...
§11-15-26. Records of Tax Commissioner; Preservation of Returns - The Tax Commissioner shall keep full and accurate records of...
§11-15-30. Proceeds of Tax; Appropriation of Certain Revenues - (a) The proceeds of the tax imposed by this article...
§11-15-31. Construction and Severability - (a) Construction. –- If a court of competent jurisdiction finds...
§11-15-32. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-15-33. Effective Date - The provisions of this article as amended or added during...
§11-15-34. Tourism Development Project Tax Credit - (a) There is allowed as a credit against the consumers...