It is the intent of this article that the tax levied hereunder shall be passed on to and be paid by the ultimate consumer. The amount of the tax shall be added to the sales price, and shall constitute a part of that price and be collectible as such.
W. Va. Code § 11-15-10
Tax paid by ultimate consumer
Applied in 1 court decision — leading case B B Enterprise, Inc. v. Palmer (2003)
Most recently applied in B B Enterprise, Inc. v. Palmer (November 2003)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.