There is a newer version of the West Virginia Code
2015 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 15A. USE TAX.
- §11-15A-1. Definitions.
- §11-15A-1a. Legislative findings.
- §11-15A-2. Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers.
- §11-15A-2a. Tax on value of property used or consumed in this state.
- §11-15A-2b. Tax on the manufacture, sale and installation of modular dwellings.
- §11-15A-3. Exemptions.
- §11-15A-3a. Moving residence or business into state.
- §11-15A-3b.
- §11-15A-3c.
- §11-15A-3d. Direct pay permits.
- §11-15A-4. Evidence of use.
- §11-15A-5. How collected.
- §11-15A-6. Collection by retailer.
- §11-15A-6a. Collection by certain other retailers.
- §11-15A-7. Foreign retailers.
- §11-15A-8. Absorbing tax; criminal penalty.
- §11-15A-9. Tax as debt.
- §11-15A-10. Payment to tax commissioner.
- §11-15A-10a. Credit for sales tax liability paid to another state.
- §11-15A-11. Liability of user.
- §11-15A-12. Bond to secure payment.
- §11-15A-13. Tax on gasoline and special fuel; section repealed January 1, 2004.
- §11-15A-13a. Tax on motor fuel effective January 1, 2004.
- §11-15A-14.
- §11-15A-15.
- §11-15A-16.
- §11-15A-17.
- §11-15A-18. Seller must show sale not at retail; presumption.
- §11-15A-19.
- §11-15A-20.
- §11-15A-21. Books; examination.
- §11-15A-22. Canceling or revoking permits.
- §11-15A-23. Tax imposed is in addition to all other taxes and charges.
- §11-15A-24.
- §11-15A-25.
- §11-15A-26.
- §11-15A-27. Construction; partial unconstitutionality.
- §11-15A-28. General procedure and administration.
- §11-15A-29. Effective date.
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