There is a newer version of the West Virginia Code
2012 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
- §11-15-8d. Limitations on right to assert exemptions.
- §11-15-1. General consumers sales and service tax imposed.
- §11-15-1a. Legislative findings
- §11-15-2. Definitions.
- §11-15-3. Amount of tax; allocation of tax and transfers
- §11-15-3a. Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax.
- §11-15-3b. Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.
- §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.
- §11-15-4. Purchaser to pay; accounting by vendor
- §11-15-4a. Failure to collect tax; liability of vendor
- §11-15-4b. Liability of purchaser; assessment and collection
- §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.
- §11-15-5. Total amount collected is to be remitted
- §11-15-5a.
- §11-15-6. Vendor must show sale or service exempt; presumption.
- §11-15-7. Tax on gross proceeds of sales or value of manufactured, etc., products.
- §11-15-7a. Tax on the manufacture, sale and installation of modular dwellings.
- §11-15-8. Furnishing of services included; exceptions
- §11-15-8a. Contractors.
- §11-15-8b. Nonresident contractor--registration, bond, etc.
- §11-15-8c. Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.
- §11-15-8d. Limitations on right to assert exemptions
- §11-15-9. Exemptions.
- §11-15-9a. Exemptions; exceptions for sales of liquors and wines to private clubs.
- §11-15-9b. Exemption for purchases of tangible personal property and services for direct use in research and development.
- §11-15-9c. Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.
- §11-15-9d. Direct pay permits.
- §11-15-9e. Apportionment of purchase price; existing contracts protected.
- §11-15-9f. Exemption for sales and services subject to special district excise tax
- §11-15-9g. Exemption for clothing, footwear and school supplies for limited period in the year two thousand four.
- §11-15-9h. Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or internet advertising business; definitions.
- §11-15-9i. Exempt drugs, durable medical goods, mobility enhancing equipment and prosthetic devices.
- §11-15-9j. Direct pay permits for health care providers.
- §11-15-9k. Annual exemption for purchases of energy efficient products.
- §11-15-9l. Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.
- §11-15-9m. Discretionary designation of per se exemptions.
- §11-15-10. Tax paid by ultimate consumer.
- §11-15-11. Exemption for certain organizations.
- §11-15-12. Agreements by competing taxpayers.
- §11-15-13. Collection of tax when sale on credit
- §11-15-14. When separate records of sales required
- §11-15-15. Sales to affiliated companies or persons.
- §11-15-16. Tax return and payment; exception; requiring a combined return.
- §11-15-17. Liability of officers of corporation, etc.
- §11-15-18. Tax on gasoline and special fuel; section repealed January 1, 2004.
- §11-15-18a. Receivership; bankruptcy; priority of tax.
- §11-15-18b. Tax on motor fuel effective January 1, 2004.
- §11-15-19. Other times for filing returns.
- §11-15-20. Quarterly and annual returns.
- §11-15-21. Annual return; extension of time.
- §11-15-22. Consolidated returns.
- §11-15-23. Keeping and preserving of records.
- §11-15-24.
- §11-15-24a.
- §11-15-24b.
- §11-15-24c.
- §11-15-24d.
- §11-15-24e.
- §11-15-24f.
- §11-15-25. Records of nonresidents doing business in state.
- §11-15-26. Records of tax commissioner; preservation of returns.
- §11-15-27.
- §11-15-27a.
- §11-15-28.
- §11-15-29.
- §11-15-3a. Rate of tax on food and food ingredients intended for human consumption; reductions of tax beginning July 1, 2008 and January 1, 2012.
- §11-15-30. Proceeds of tax; appropriation of certain revenues.
- §11-15-30a.
- §11-15-31. Construction and severability
- §11-15-32. General procedure and administration.
- §11-15-33. Effective date
- §11-15-34. Tourism development project tax credit.
- §11-15-9i. Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices.
- §11-15-9n. Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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