Article

Consumers Sales and Service Tax

W. Va. Code § 11-15-1— General consumers sales and service tax imposed
W. Va. Code § 11-15-1a— Legislative findings
W. Va. Code § 11-15-2— Definitions
W. Va. Code § 11-15-3— Amount of tax; allocation of tax and transfers
W. Va. Code § 11-15-3a— Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax
W. Va. Code § 11-15-3b— Exceptions to reduced rate of tax on food and food ingredients intended for human consumption
W. Va. Code § 11-15-3c— Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules
W. Va. Code § 11-15-4— Purchaser to pay; accounting by vendor
W. Va. Code § 11-15-4a— Noncollection of tax; liability of vendor
W. Va. Code § 11-15-4b— Liability of purchaser; assessment and collection
W. Va. Code § 11-15-4c— Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund
W. Va. Code § 11-15-5— Total amount collected is to be remitted
W. Va. Code § 11-15-5a
W. Va. Code § 11-15-6— Vendor must show sale or service exempt; presumption
W. Va. Code § 11-15-7— Tax on gross proceeds of sales or value of manufactured, etc., products
W. Va. Code § 11-15-7a— Tax on the manufacture, sale and installation of modular dwellings
W. Va. Code § 11-15-8— Furnishing of services included; exceptions
W. Va. Code § 11-15-8a— Contractors
W. Va. Code § 11-15-8b— Nonresident contractor--registration, bond, etc
W. Va. Code § 11-15-8c— Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
W. Va. Code § 11-15-8d— Limitations on right to assert exemptions
W. Va. Code § 11-15-9— Exemptions
W. Va. Code § 11-15-9a— Exemptions; exceptions for sales of liquors and wines to private clubs
W. Va. Code § 11-15-9b— Exemption for purchases of tangible personal property and services for direct use in research and development
W. Va. Code § 11-15-9c— Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants
W. Va. Code § 11-15-9d— Direct pay permits
W. Va. Code § 11-15-9e— Apportionment of purchase price; existing contracts protected
W. Va. Code § 11-15-9f— Exemption for sales and services subject to special district excise tax
W. Va. Code § 11-15-9g— Exemption for clothing, footwear and school supplies for limited period in the year 2004
W. Va. Code § 11-15-9h— Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of Internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or Internet advertising business; definitions
W. Va. Code § 11-15-9i— Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices
W. Va. Code § 11-15-9j— Direct pay permits for health care providers
W. Va. Code § 11-15-9k— Annual exemption for purchases of energy efficient products
W. Va. Code § 11-15-9l— Exemption for Sales of clothing and clothing accessories by tax-exempt organizations
W. Va. Code § 11-15-9m— Discretionary designation of per se exemptions
W. Va. Code § 11-15-9n— Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property
W. Va. Code § 11-15-9o— Exemption for dues, fees and assessments paid to a homeowners’ association by a member; taxable expenses of homeowners’ association; definitions
W. Va. Code § 11-15-9p— Exemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program
W. Va. Code § 11-15-9q— Exemption for sales by schools and volunteer school support groups
W. Va. Code § 11-15-9r— Exemption for precious metals
W. Va. Code § 11-15-9s— Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment
W. Va. Code § 11-15-9t— Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms
W. Va. Code § 11-15-9u— Exemption for sales of small arms and ammunitions
W. Va. Code § 11-15-10— Tax paid by ultimate consumer
W. Va. Code § 11-15-11— Exemption for certain organizations
W. Va. Code § 11-15-12— Agreements by competing taxpayers
W. Va. Code § 11-15-13— Remittance of tax when sale on credit
W. Va. Code § 11-15-14— When separate records of sales required
W. Va. Code § 11-15-15— Sales to affiliated companies or persons
W. Va. Code § 11-15-16— Tax return and payment; exception; requiring a combined return
W. Va. Code § 11-15-17— Liability of officers of corporation, etc
W. Va. Code § 11-15-18— Tax on gasoline and special fuel; section repealed January 1, 2004
W. Va. Code § 11-15-18a— Receivership; bankruptcy; priority of tax
W. Va. Code § 11-15-18b— Tax on motor fuel
W. Va. Code § 11-15-19— Other times for filing returns
W. Va. Code § 11-15-20— Quarterly and annual returns
W. Va. Code § 11-15-21— Annual return; extension of time
W. Va. Code § 11-15-22— Consolidated returns
W. Va. Code § 11-15-23— Keeping and preserving of records
W. Va. Code § 11-15-24
W. Va. Code § 11-15-24a
W. Va. Code § 11-15-24b
W. Va. Code § 11-15-24c
W. Va. Code § 11-15-24d
W. Va. Code § 11-15-24e
W. Va. Code § 11-15-24f
W. Va. Code § 11-15-25— Records of nonresidents doing business in state
W. Va. Code § 11-15-26— Records of Tax Commissioner; preservation of returns
W. Va. Code § 11-15-27
W. Va. Code § 11-15-27a
W. Va. Code § 11-15-28
W. Va. Code § 11-15-29
W. Va. Code § 11-15-30— Proceeds of tax; appropriation of certain revenues
W. Va. Code § 11-15-30a
W. Va. Code § 11-15-31— Construction and severability
W. Va. Code § 11-15-32— General procedure and administration
W. Va. Code § 11-15-33— Effective date
W. Va. Code § 11-15-34— Tourism development project tax credit