West Virginia Code
Chapter 11. Taxation
Article 15B. Streamlined Sales and Use Taxes

§11-15B-1. Title - The provisions of this article shall be known as and...

§11-15B-2. Definitions - (a) General. -- When used in this article and articles...

§11-15B-2a. Streamlined Sales and Use Tax Agreement Defined - As used in this article and articles fifteen and fifteen-a...

§11-15B-2b. Telecommunications Definitions - (a) General. -- When used in this article and articles...

§11-15B-3. Legislative Findings - (a) The Legislature finds that a streamlined sales and use...

§11-15B-4. Authority to Participate in Multistate Negotiations - For the purposes of reviewing and/or amending the agreement embodying...

§11-15B-4a. Representatives to Governing Board of Streamlined Sales and Use Tax Agreement - Upon implementation of the streamlined sales and use tax agreement...

§11-15B-5. Authority to Enter Agreement - (a) The Tax Commissioner is authorized and directed to enter...

§11-15B-6. Relationship to State Law - No provision of the agreement authorized by this article, in...

§11-15B-7. Agreement Requirements - The Tax Commissioner may not enter into the streamlined sales...

§11-15B-8. Cooperating Sovereigns - The agreement authorized by this article is an accord among...

§11-15B-9. Limited Binding and Beneficial Effect - (a) The agreement authorized by this article binds and inures...

§11-15B-10. Seller and Third-Party Liability - (a) (1) A certified service provider is the agent of...

§11-15B-11. Seller Registration - (a) General. -- A seller that registers to collect West...

§11-15B-12. Effect of Seller Registration and Participation in Streamlined Sales and Use Tax Administration - (a) Collection of tax. -- By registering under the Streamlined...

§11-15B-13. Amnesty for Registration - (a) Subject to the limitations in this section: (1) The...

§11-15B-14. General Sourcing Definitions - (a) Definition of receive or receipt. -- For the purposes...

§11-15B-14a. Application of General Sourcing Rules and Exclusion From the Rules - (a) Sellers shall source the sale of a product in...

§11-15B-15. General Transaction Sourcing Rules - (a) General rule. -- For purposes of articles fifteen and...

§11-15B-17. Direct Mail Sourcing - (a) Notwithstanding section fifteen of this article, the following provisions...

§11-15B-18. Relief From Certain Liability for Purchasers - (a) A purchaser is relieved from liability for penalty to...

§11-15B-19. Telecommunications and Related Services Sourcing Rule - (a) Except for the defined telecommunication services in subsection (c)...

§11-15B-20. Telecommunication Sourcing Definitions - For the purpose of this article, including section nineteen of...

§11-15B-21. Notice for State Tax Changes - (a) General. -- The Tax Commissioner shall provide sellers with...

§11-15B-22. Effective Date of Rate Changes for Certain Services - The effective date of rate changes for services covering a...

§11-15B-23. Enactment of Exemptions - (a) General rule. -- The Legislature may only enact entity-based,...

§11-15B-24. Administration of Exemptions - (a) General rules.-- When a purchaser claims an exemption from...

§11-15B-25. Uniform Tax Returns - (a) General.-- A seller who registers with this state is...

§11-15B-26. Uniform Rules for Remittances of Funds - (a) General.-- Only one remittance is required for each return...

§11-15B-27. Uniform Rules for Recovery of Bad Debt - (a) General. -- A deduction from taxable sales is allowed...

§11-15B-28. Confidentiality and Privacy Protections Under Model I - (a) Purpose. -- The purpose of this section is to...

§11-15B-29. Customer Refund Procedure - (a) General. -– The customer refund procedures set forth in...

§11-15B-30. Monetary Allowances for New Technological Models for Sales Tax Collection; Delayed Effective Date - (a) Monetary allowance under Model I.-- (1) The Tax Commissioner...

§11-15B-31. Conflict; Partial Unconstitutionality - (a) Conflict. -– If a court of competent jurisdiction finds...

§11-15B-32. Effective Date - (a) The provisions of this article, as amended or added...

§11-15B-33. State Administration of Local Sales and Use Taxes - The Tax Commissioner shall administer, or authorize others to conduct...

§11-15B-34. State and Local Sales and Use Tax Bases - (a) General. -- The tax base of a local jurisdiction...

§11-15B-35. Local Rate and Boundary Changes - (a) General. -- Local tax rate changes shall be effective...

§11-15B-36. Relief From Certain Liability for State and Local Taxes - (a) General. -- Sellers and certified service providers registered under...

§11-15B-37. State Review and Approval of Certified Automated System Software and Certain Liability Relief - (a) The Tax Commissioner shall review software submitted to the...