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West Virginia Code
Chapter 11
15A
Use Tax.
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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
W. Va. Code § 11-15A-3b
Repealed
11-15A-3c
W. Va. Code § 11-15A-3c
Repealed
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.
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Tax on gasoline and special fuel; section repealed January 1, 2004.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
W. Va. Code § 11-15A-14
Repealed
11-15A-15
W. Va. Code § 11-15A-15
Repealed
11-15A-16
W. Va. Code § 11-15A-16
Repealed
11-15A-17
W. Va. Code § 11-15A-17
Repealed
11-15A-18
Seller must show sale not at retail; presumption.
11-15A-19
W. Va. Code § 11-15A-19
Repealed
11-15A-20
W. Va. Code § 11-15A-20
Repealed
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
W. Va. Code § 11-15A-24
Repealed
11-15A-25
W. Va. Code § 11-15A-25
Repealed
11-15A-26
W. Va. Code § 11-15A-26
Repealed
11-15A-27
Construction; partial unconstitutionality.
11-15A-28
General procedure and administration.
11-15A-29
Effective date.