The purpose of this article is to impose a general consumers sales and service tax.
W. Va. Code § 11-15-1
General consumers sales and service tax imposed
Applied in 3 court decisions — leading case 152 N.J. Super. 442 - NJ Bell Tel. Co. v. Director, Div. of Taxation (1977)
Most recently applied in 222 W. Va. 677 - Davis Memorial Hospital v. West Virginia State Tax Commissioner (October 2008)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.