§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-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-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-2a. Streamlined Sales and Use Tax Agreement Defined
As used in this article and articles fifteen and fifteen-a of this chapter, the term “Streamlined Sales and Use Tax Agreement” or “agreement” means the agreement adopted November 12, 2002, by states that enacted authority to engage in multistate discussions similar to that provided in section four of this article, except when the context in […]
§11-15B-2b. Telecommunications 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 in those instances where a different meaning is distinctly expressed or the context in which the term is used clearly […]