West Virginia Code
Chapter 11. Taxation
Article 15A. Use Tax

§11-15A-1. Definitions - (a) General. -( When used in this article and article...

§11-15A-1a. Legislative Findings - The Legislature hereby finds and declares that: (1) It is...

§11-15A-2. Imposition of Tax; Six Percent Tax Rate; Inclusion of Services as Taxable; Transition Rules; Allocation of Tax and Transfers - (a) An excise tax is hereby levied and imposed on...

§11-15A-2a. Tax on Value of Property Used or Consumed in This State - (a) Except as otherwise provided, a person who produces for...

§11-15A-2b. Tax on the Manufacture, Sale and Installation of Modular Dwellings - (a) Notwithstanding the provisions of section two-a of this article,...

§11-15A-3. Exemptions - (a) The use in this state of the following tangible...

§11-15A-3a. Moving Residence or Business Into State - The tax imposed by this article does not apply to...

§11-15A-3d. Direct Pay Permits - (a) Notwithstanding any other provision of this article, the Tax...

§11-15A-4. Evidence of Use - For the purpose of the proper administration of this article...

§11-15A-5. How Collected - Unless otherwise provided in this chapter, the tax imposed in...

§11-15A-6. Collection by Retailer - (a) Unless otherwise provided in this chapter, every retailer engaging...

§11-15A-6a. Collection by Certain Other Retailers - (a) Duty to collect tax. -- For purposes of this...

§11-15A-6b. Collection of Tax by Marketplace Facilitators and Referrers - (a) Duty to collect tax. — For purposes of §11-15A-1...

§11-15A-7. Foreign Retailers - The Tax Commissioner may, in his or her discretion, upon...

§11-15A-8. Absorbing Tax - (a) A retailer may advertise or hold out or state...

§11-15A-9. Tax as Debt - The tax required to be collected by any retailer pursuant...

§11-15A-10. Payment to Tax Commissioner - (a) Each retailer required or authorized, pursuant to section six,...

§11-15A-10a. Credit for Sales Tax Liability Paid to Another State - (a) A person is entitled to a credit against the...

§11-15A-11. Liability of User - (a) Any person who uses any tangible personal property, custom...

§11-15A-12. Bond to Secure Payment - The Tax Commissioner may, when in his judgment it is...

§11-15A-13. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004 - (a) Imposition of tax. -- (1) On deliveries in this...

§11-15A-13a. Tax on Motor Fuel Effective January 1, 2004 - (a) Imposition of tax. – (1) On deliveries in this...

§11-15A-18. Seller Must Show Sale Not at Retail; Presumption - (a) The burden of proving that a sale was not...

§11-15A-21. Books; Examination - (a) Every retailer required or authorized to collect taxes imposed...

§11-15A-22. Canceling or Revoking Permits - Whenever any retailer engaging in business in this state, or...

§11-15A-23. Tax Imposed Is in Addition to All Other Taxes and Charges - The tax imposed under this article shall be in addition...

§11-15A-27. Construction; Partial Unconstitutionality - (a) If a court of competent jurisdiction finds that the...

§11-15A-28. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-15A-29. Effective Date - The provisions of this article, as amended or added during...