§11-15B-1. Title
The provisions of this article shall be known as and referred to as the "Streamlined Sales and Use Tax Administration Act".
§11-15B-10. Seller and Third-Party Liability
(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due the state on all sales transactions it processes for […]
§11-15B-11. Seller Registration
(a) General. — A seller that registers to collect West Virginia sales and use taxes using the online sales and use tax registration system established under the Streamlined Sales and Use Tax Agreement is not required to also register under article twelve of this chapter unless the seller has sufficient presence in this state that […]
§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 Sales and Use Tax Agreement, the seller agrees to collect and remit sales and use taxes as levied under articles fifteen and fifteen-a of this chapter for all taxable sales into this state as well as for all other states participating in the agreement. Subsequent […]
§11-15B-13. Amnesty for Registration
(a) Subject to the limitations in this section: (1) The Tax Commissioner shall provide amnesty for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the […]
§11-15B-14. General Sourcing Definitions
(a) Definition of receive or receipt. — For the purposes of subsection (a), section fifteen of this article, the terms "receive" and "receipt" mean: (1) Taking possession of tangible personal property;
§11-15B-14a. Application of General Sourcing Rules and Exclusion From the Rules
(a) Sellers shall source the sale of a product in accordance with section fifteen of this article. The provisions of said section apply regardless of the characterization of the product as tangible personal property, computer software or digital goods or a service. The provisions of said section only apply to determine a seller's obligation to […]
§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.
§11-15B-17. Direct Mail Sourcing
(a) Notwithstanding section fifteen of this article, the following provisions apply to sales of "advertising and promotional direct mail:" (1) A purchaser of "advertising and promotional direct mail" may provide the seller with either:
§11-15B-18. Relief From Certain Liability for Purchasers
(a) A purchaser is relieved from liability for penalty to this state and local jurisdictions of this state for having failed to pay the correct amount of sales or use tax in the following circumstances: (1) A purchaser's seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, […]
§11-15B-19. Telecommunications and Related Services Sourcing Rule
(a) Except for the defined telecommunication services in subsection (c) of this section, the sale of telecommunication service sold on a call-by-call basis shall be sourced to: (1) Each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or (2) each level of taxing jurisdiction where the call either originates or […]
§11-15B-2. Definitions
(a) General. — When used in this article and articles fifteen and fifteen-a of this chapter, words defined in subsection (b) of this section shall have the meanings ascribed to them in this section, except where a different meaning is distinctly expressed or the context in which the term is used clearly indicates that a […]
§11-15B-20. Telecommunication Sourcing Definitions
For the purpose of this article, including section nineteen of this article, the following definitions apply: (1) "Air-to-ground radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
§11-15B-21. Notice for State Tax Changes
(a) General. — The Tax Commissioner shall provide sellers with as much advance notice as practicable of a rate change for a tax levied by article fifteen or fifteen-a of this chapter. (b) Effective date of rate changes. — Unless the Legislature expressly provides a different effective date for a rate change, the change shall […]
§11-15B-22. Effective Date of Rate Changes for Certain Services
The effective date of rate changes for services covering a service period starting before and ending after the statutory effective date is as follows: (1) For a rate increase, the new rate applies to the first billing period starting on or after the effective date.
§11-15B-23. Enactment of Exemptions
(a) General rule. — The Legislature may only enact entity-based, use-based and product-based exemptions, from the taxes levied by articles fifteen and fifteen-a of this chapter, in accordance with the provisions of this section and Streamlined Sales and Use Tax Agreement. (b) Specific rules for product-based exemptions. — (1) A product-based exemption may be enacted […]
§11-15B-24. Administration of Exemptions
(a) General rules.– When a purchaser claims an exemption from paying tax under article fifteen or fifteen-a of this chapter: (1) Sellers shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase, as determined by the governing board.
§11-15B-25. Uniform Tax Returns
(a) General.– A seller who registers with this state is required to file a single sales and use tax return with the Tax Commissioner for each taxing period. (b) Due date of return.– (1) This return shall be due on the twentieth day of the month following the month in which the transaction subject to […]
§11-15B-26. Uniform Rules for Remittances of Funds
(a) General.– Only one remittance is required for each return except as provided in this section. (b) When electronic remittance required.– (1) All remittances from sellers under Models I, II and III shall be remitted electronically after December 31, 2003.
§11-15B-27. Uniform Rules for Recovery of Bad Debt
(a) General. — A deduction from taxable sales is allowed for bad debts. Any deduction taken that is attributed to bad debts may not include interest or any amount upon which the sales or use tax imposed by this state was not previously paid. (b) "Bad debt" defined. — The term "bad debt" has the […]