§11-15-26. Records of Tax Commissioner; Preservation of Returns
The Tax Commissioner shall keep full and accurate records of all moneys received by him He shall preserve all returns filed with him hereunder for five years.
§11-15-3. Amount of Tax; Allocation of Tax and Transfers
(a) Vendor to collect. Unless otherwise provided in this article or provided in 11-15A-1 et seq. of this code, for the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in 11-15-2 and 11-15-8 of this code, the vendor shall collect from the purchaser the […]
§11-15-30. Proceeds of Tax; Appropriation of Certain Revenues
(a) The proceeds of the tax imposed by this article shall be deposited in the General Revenue Fund of the state except as otherwise expressly provided in this article. (b) School Major Improvement Fund. After the payment or commitment of the proceeds or collections of this tax for the purposes set forth in 11-15-16 of […]
§11-15-31. Construction and Severability
(a) Construction. –- If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-b of this chapter conflict and cannot be harmonized, then the provisions of article fifteen-b shall control. (b) Severability. -– If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any […]
§11-15-32. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article fifteen with like effect as if said act were applicable only to the tax imposed by this article fifteen and were set forth in extenso […]
§11-15-33. Effective Date
The provisions of this article as amended or added during the regular legislative session in the year 2003 shall take effect January 1, 2004, and apply to all sales made on or after that date and to all returns and payments due on or after that day.
§11-15-34. Tourism Development Project Tax Credit
(a) There is allowed as a credit against the consumers sales and service tax collected and required to be remitted pursuant to this article from the operation of an approved tourism development project as defined in section three, article two-e, chapter five-b of this code, the amount determined under section eight, article two-e, chapter five-b […]
§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. — Notwithstanding any provision of this article or article fifteen-a of this chapter to the contrary: (1) Rate reduction. — The rate of tax on sales, purchases and uses of food and food ingredients intended for human consumption after June 30, 2008, shall be three percent […]
§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 ingredients intended for human consumption provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of "prepared food", as defined in article fifteen-b of this chapter, which shall remain taxable at the general rate of tax specified in […]
§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 Tax to Highways; Legislative and Emergency Rules
(a) Notwithstanding any provision of this article or article fifteen-a of this chapter to the contrary, beginning on July 1, 2008, all motor vehicle sales to West Virginia residents shall be subject to the consumers sales tax imposed by this article. (b) Rate of tax on motor vehicles. — Notwithstanding any provision of this article […]
§11-15-4. Purchaser to Pay; Accounting by Vendor
(a) Unless assumed or absorbed by the vendor in accordance with the provisions of 11-15A-8 of this code, the purchaser shall pay to the vendor the amount of tax levied by this article which is added to and constitutes a part of the sales price, and is collectible by the vendor who shall account to […]
§11-15-4a. Noncollection of Tax; Liability of Vendor
If any vendor does not collect the tax imposed by 11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or 11-15B-1 et seq. of this code.
§11-15-4b. Liability of Purchaser; Assessment and Collection
(a) General. Unless the vendor assumed or absorbs the tax imposed by this article in accordance with 11-15A-8 of this code, if any purchaser refuses or otherwise does not pay to the vendor the tax imposed by 11-15-3 of this code, or a purchaser refuses to present to the vendor a proper certificate indicating the […]
§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 imposed by the provisions of this article and §11-15A-1 et seq. of this code, a fee of $20 on all sales by licensed dealers of factory-built homes as that term is defined in §37-15-2 of this code to be collected as provided in §11-15B -1 […]
§11-15-5. Total Amount Collected Is to Be Remitted
No profit shall accrue to any person as a result of the collection of the tax levied by this article notwithstanding the total amount of the taxes collected may be in excess of the amount for which the person would be liable by the application of the rate of tax levied by section three of […]
§11-15-6. Vendor Must Show Sale or Service Exempt; Presumption
(a) The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the […]
§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, profit or commercial use, any natural resources, product or manufactured product, and either engaged in the business of selling such product not otherwise exempted herein, or engaged in a business or activity in which such natural resource, product or manufactured product is used or consumed […]
§11-15-7a. Tax on the Manufacture, Sale and Installation of Modular Dwellings
(a) Notwithstanding the provisions of section seven of this article, persons engaged in the manufacture and sale or the manufacture, sale and installation of a modular dwelling shall pay the tax imposed by this article only on the value of the building supplies and materials used in the manufacture and installation of the modular dwelling […]
§11-15-8. Furnishing of Services Included; Exceptions
The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services, and except those services furnished by businesses subject to the control of the Public Service Commission when the service or the manner in which it is […]
§11-15-8a. Contractors
(a) The provisions of this article shall not apply to contracting services. However, purchases by a contractor of tangible personal property or taxable services for use or consumption in the providing of a contracting service shall be taxable beginning March 1, 1989, except as otherwise provided in this article. (b) Transition rules. — The exemption […]