Consumers Sales and Service Tax.
11-15-1General consumers sales and service tax imposed.11-15-1aLegislative findings.11-15-2Definitions.11-15-3Amount of tax; allocation of tax and transfers.11-15-3aRate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax.11-15-3bExceptions to reduced rate of tax on food and food ingredients intended for human consumption.11-15-3cImposition 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.11-15-4Purchaser to pay; accounting by vendor.11-15-4aNoncollection of tax; liability of vendor.11-15-4bLiability of purchaser; assessment and collection.11-15-4cCollection 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.11-15-5Total amount collected is to be remitted.11-15-5aW. Va. Code § 11-15-5aRepealed11-15-6Vendor must show sale or service exempt; presumption.11-15-7Tax on gross proceeds of sales or value of manufactured, etc., products.11-15-7aTax on the manufacture, sale and installation of modular dwellings.11-15-8Furnishing of services included; exceptions.11-15-8aContractors.11-15-8bNonresident contractor--registration, bond, etc.11-15-8cTransition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.11-15-8dLimitations on right to assert exemptions.11-15-9Exemptions.11-15-9aExemptions; exceptions for sales of liquors and wines to private clubs.11-15-9bExemption for purchases of tangible personal property and services for direct use in research and development.11-15-9cExemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.11-15-9dDirect pay permits.11-15-9eApportionment of purchase price; existing contracts protected.11-15-9fExemption for sales and services subject to special district excise tax.11-15-9gExemption for clothing, footwear and school supplies for limited period in the year 2004.11-15-9hExemptions 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.11-15-9iExempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices.11-15-9jDirect pay permits for health care providers.11-15-9kAnnual exemption for purchases of energy efficient products.11-15-9lExemption for Sales of clothing and clothing accessories by tax-exempt organizations.11-15-9mDiscretionary designation of per se exemptions.11-15-9nExemption 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.11-15-9oExemption for dues, fees and assessments paid to a homeowners’ association by a member; taxable expenses of homeowners’ association; definitions.11-15-9pExemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program.11-15-9qExemption for sales by schools and volunteer school support groups.11-15-9rExemption for precious metals.11-15-9sExemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment.11-15-9tExemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms.11-15-9uExemption for sales of small arms and ammunitions.11-15-10Tax paid by ultimate consumer.11-15-11Exemption for certain organizations.11-15-12Agreements by competing taxpayers.11-15-13Remittance of tax when sale on credit.11-15-14When separate records of sales required.11-15-15Sales to affiliated companies or persons.11-15-16Tax return and payment; exception; requiring a combined return.11-15-17Liability of officers of corporation, etc.11-15-18Tax on gasoline and special fuel; section repealed January 1, 2004.11-15-18aReceivership; bankruptcy; priority of tax.11-15-18bTax on motor fuel.11-15-19Other times for filing returns.11-15-20Quarterly and annual returns.11-15-21Annual return; extension of time.11-15-22Consolidated returns.11-15-23Keeping and preserving of records.11-15-24W. Va. Code § 11-15-24Repealed11-15-24aW. Va. Code § 11-15-24aRepealed11-15-24bW. Va. Code § 11-15-24bRepealed11-15-24cW. Va. Code § 11-15-24cRepealed11-15-24dW. Va. Code § 11-15-24dRepealed11-15-24eW. Va. Code § 11-15-24eRepealed11-15-24fW. Va. Code § 11-15-24fRepealed11-15-25Records of nonresidents doing business in state.11-15-26Records of Tax Commissioner; preservation of returns.11-15-27W. Va. Code § 11-15-27Repealed11-15-27aW. Va. Code § 11-15-27aRepealed11-15-28W. Va. Code § 11-15-28Repealed11-15-29W. Va. Code § 11-15-29Repealed11-15-30Proceeds of tax; appropriation of certain revenues.11-15-30aW. Va. Code § 11-15-30aRepealed11-15-31Construction and severability.11-15-32General procedure and administration.11-15-33Effective date.11-15-34Tourism development project tax credit.