Vendor must show sale or service exempt; presumption
Applied in 2 court decisions — leading case 222 W. Va. 677 - Davis Memorial Hospital v. West Virginia State Tax Commissioner (2008)
Most recently applied in 222 W. Va. 677 - Davis Memorial Hospital v. West Virginia State Tax Commissioner (October 2008)
(a) The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the Tax Commissioner.
(b) To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.