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2019 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. Repealed. Acts, 1996 Reg. sess., Ch. 239
- §11-15A-3c. Repealed. Acts, 1996 Reg. sess., Ch. 239
- §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-6b. Collection of Tax by Marketplace Facilitators and Referrers
- §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 Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004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. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-15A-15. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-15A-16. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-15A-17. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-15A-18. Seller Must Show Sale Not at Retail; Presumption
- §11-15A-19. Repealed. Acts, 1984 Reg. sess., Ch. 170
- §11-15A-20. Repealed. Acts, 1984 Reg. sess., Ch. 170
- §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. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-15A-25. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-15A-26. Repealed. Acts, 1986 2nd Ex. sess., Ch. 6
- §11-15A-27. Construction; Partial Unconstitutionality
- §11-15A-28. General Procedure and Administration
- §11-15A-29. Effective Date
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