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West Virginia Code
Chapter 11
15B
Streamlined Sales and Use Taxes.
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11-15B-1
Title.
11-15B-2
Definitions.
11-15B-2a
Streamlined Sales and Use Tax Agreement defined.
11-15B-2b
Telecommunications definitions.
11-15B-3
Legislative findings.
11-15B-4
Authority to participate in multistate negotiations.
11-15B-4a
Representatives to governing board of streamlined sales and use tax agreement.
11-15B-5
Authority to enter agreement.
11-15B-6
Relationship to state law.
11-15B-7
Agreement requirements.
11-15B-8
Cooperating sovereigns.
11-15B-9
Limited binding and beneficial effect.
11-15B-10
Seller and third-party liability.
11-15B-11
Seller registration.
11-15B-12
Effect of seller registration and participation in streamlined sales and use tax administration.
11-15B-13
Amnesty for registration.
11-15B-14
General sourcing definitions.
11-15B-14a
Application of general sourcing rules and exclusion from the rules.
11-15B-15
General transaction sourcing rules.
11-15B-16
W. Va. Code § 11-15B-16
Repealed
11-15B-17
Direct mail sourcing.
11-15B-18
Relief from certain liability for purchasers.
11-15B-19
Telecommunications and related services sourcing rule.
11-15B-20
Telecommunication sourcing definitions.
11-15B-21
Notice for state tax changes.
11-15B-22
Effective date of rate changes for certain services.
11-15B-23
Enactment of exemptions.
11-15B-24
Administration of exemptions.
11-15B-25
Uniform tax returns.
11-15B-26
Uniform rules for remittances of funds.
11-15B-27
Uniform rules for recovery of bad debt.
11-15B-28
Confidentiality and privacy protections under Model I.
11-15B-29
Customer refund procedure.
11-15B-30
Monetary allowances for new technological models for sales tax collection; delayed effective date.
11-15B-31
Conflict; partial unconstitutionality.
11-15B-32
Effective date.
11-15B-33
State administration of local sales and use taxes.
11-15B-34
State and local sales and use tax bases.
11-15B-35
Local rate and boundary changes.
11-15B-36
Relief from certain liability for state and local taxes.
11-15B-37
State review and approval of certified automated system software and certain liability relief.