Article

Use Tax

W. Va. Code § 11-15A-1— Definitions
W. Va. Code § 11-15A-1a— Legislative findings
W. Va. Code § 11-15A-2— Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers
W. Va. Code § 11-15A-2a— Tax on value of property used or consumed in this state
W. Va. Code § 11-15A-2b— Tax on the manufacture, sale and installation of modular dwellings
W. Va. Code § 11-15A-3— Exemptions
W. Va. Code § 11-15A-3a— Moving residence or business into state
W. Va. Code § 11-15A-3b
W. Va. Code § 11-15A-3c
W. Va. Code § 11-15A-3d— Direct pay permits
W. Va. Code § 11-15A-4— Evidence of use
W. Va. Code § 11-15A-5— How collected
W. Va. Code § 11-15A-6— Collection by retailer
W. Va. Code § 11-15A-6a— Collection by certain other retailers
W. Va. Code § 11-15A-6b— Collection of tax by marketplace facilitators and referrers
W. Va. Code § 11-15A-7— Foreign retailers
W. Va. Code § 11-15A-8— Absorbing tax
W. Va. Code § 11-15A-9— Tax as debt
W. Va. Code § 11-15A-10— Payment to Tax Commissioner
W. Va. Code § 11-15A-10a— Credit for sales tax liability paid to another state
W. Va. Code § 11-15A-11— Liability of user
W. Va. Code § 11-15A-12— Bond to secure payment
W. Va. Code § 11-15A-13— Tax on gasoline and special fuel; section repealed January 1, 2004
W. Va. Code § 11-15A-13a— Tax on motor fuel effective January 1, 2004
W. Va. Code § 11-15A-14
W. Va. Code § 11-15A-15
W. Va. Code § 11-15A-16
W. Va. Code § 11-15A-17
W. Va. Code § 11-15A-18— Seller must show sale not at retail; presumption
W. Va. Code § 11-15A-19
W. Va. Code § 11-15A-20
W. Va. Code § 11-15A-21— Books; examination
W. Va. Code § 11-15A-22— Canceling or revoking permits
W. Va. Code § 11-15A-23— Tax imposed is in addition to all other taxes and charges
W. Va. Code § 11-15A-24
W. Va. Code § 11-15A-25
W. Va. Code § 11-15A-26
W. Va. Code § 11-15A-27— Construction; partial unconstitutionality
W. Va. Code § 11-15A-28— General procedure and administration
W. Va. Code § 11-15A-29— Effective date