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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 15B. Streamlined Sales and Use Taxes » §11-15B-15. General Transaction Sourcing Rules

(a) General rule. — For purposes of articles fifteen and fifteen-a of this chapter, the retail sale, excluding lease or rental, of a product shall be sourced as follows:

(1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location.