§11-15B-34. State and Local Sales and Use Tax Bases
(a) General. — The tax base of a local jurisdiction that levies a local sales or use tax pursuant to authority granted by the Legislature shall be identical to the sales and use tax base of this state, unless otherwise prohibited by federal law, except as provided in subsection (b) of this section. (b) Exceptions. […]
§11-15B-35. Local Rate and Boundary Changes
(a) General. — Local tax rate changes shall be effective only on the first day of a calendar quarter after a minimum of sixty days' notice to the sellers, except as provided in subsection (b) of this section. (b) Printed catalogs. — Local tax rate changes shall apply to purchases from printed catalogs where the […]
§11-15B-36. Relief From Certain Liability for State and Local Taxes
(a) General. — Sellers and certified service providers registered under the streamlined sales and use tax agreement to collect sales and use taxes imposed by this state or a political subdivision of this state who charged and collected the incorrect amount of sales or use taxes resulting from the seller or the certified service provider […]
§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 governing board for certification as a certified automated system under the agreement. The Tax Commissioner's review shall include a review to determine that the program adequately classifies the State of West Virginia's product-based exemptions. Upon completion of the review, the Tax Commissioner shall certify to […]
§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 shall provide a monetary allowance to a certified service provider in Model I. This allowance shall be in accordance with the terms of the contract between the governing board of the Streamlined Sales and Use Tax Agreement and the certified service provider. The details of […]
§11-15B-31. Conflict; Partial Unconstitutionality
(a) Conflict. -– If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-a of this chapter conflict and cannot be harmonized, then the provisions of this article shall control. (b) Severability. -– If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any […]
§11-15B-32. Effective Date
(a) 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, except as otherwise expressly provided in section […]
§11-15B-33. State Administration of Local Sales and Use Taxes
The Tax Commissioner shall administer, or authorize others to conduct on his or her behalf, the sales and use tax laws of this state subject to the agreement. Sellers and purchasers are only required to register with, file returns with and remit funds to the Tax Commissioner. The Tax Commissioner shall collect any municipal sales […]
§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.