Article

Streamlined Sales and Use Taxes

W. Va. Code § 11-15B-1— Title
W. Va. Code § 11-15B-2— Definitions
W. Va. Code § 11-15B-2a— Streamlined Sales and Use Tax Agreement defined
W. Va. Code § 11-15B-2b— Telecommunications definitions
W. Va. Code § 11-15B-3— Legislative findings
W. Va. Code § 11-15B-4— Authority to participate in multistate negotiations
W. Va. Code § 11-15B-4a— Representatives to governing board of streamlined sales and use tax agreement
W. Va. Code § 11-15B-5— Authority to enter agreement
W. Va. Code § 11-15B-6— Relationship to state law
W. Va. Code § 11-15B-7— Agreement requirements
W. Va. Code § 11-15B-8— Cooperating sovereigns
W. Va. Code § 11-15B-9— Limited binding and beneficial effect
W. Va. Code § 11-15B-10— Seller and third-party liability
W. Va. Code § 11-15B-11— Seller registration
W. Va. Code § 11-15B-12— Effect of seller registration and participation in streamlined sales and use tax administration
W. Va. Code § 11-15B-13— Amnesty for registration
W. Va. Code § 11-15B-14— General sourcing definitions
W. Va. Code § 11-15B-14a— Application of general sourcing rules and exclusion from the rules
W. Va. Code § 11-15B-15— General transaction sourcing rules
W. Va. Code § 11-15B-16
W. Va. Code § 11-15B-17— Direct mail sourcing
W. Va. Code § 11-15B-18— Relief from certain liability for purchasers
W. Va. Code § 11-15B-19— Telecommunications and related services sourcing rule
W. Va. Code § 11-15B-20— Telecommunication sourcing definitions
W. Va. Code § 11-15B-21— Notice for state tax changes
W. Va. Code § 11-15B-22— Effective date of rate changes for certain services
W. Va. Code § 11-15B-23— Enactment of exemptions
W. Va. Code § 11-15B-24— Administration of exemptions
W. Va. Code § 11-15B-25— Uniform tax returns
W. Va. Code § 11-15B-26— Uniform rules for remittances of funds
W. Va. Code § 11-15B-27— Uniform rules for recovery of bad debt
W. Va. Code § 11-15B-28— Confidentiality and privacy protections under Model I
W. Va. Code § 11-15B-29— Customer refund procedure
W. Va. Code § 11-15B-30— Monetary allowances for new technological models for sales tax collection; delayed effective date
W. Va. Code § 11-15B-31— Conflict; partial unconstitutionality
W. Va. Code § 11-15B-32— Effective date
W. Va. Code § 11-15B-33— State administration of local sales and use taxes
W. Va. Code § 11-15B-34— State and local sales and use tax bases
W. Va. Code § 11-15B-35— Local rate and boundary changes
W. Va. Code § 11-15B-36— Relief from certain liability for state and local taxes
W. Va. Code § 11-15B-37— State review and approval of certified automated system software and certain liability relief