W. Va. Code R. § 110-15-30

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-30 - Sales to and Purchases by Nonresident Individuals

30.1. Any person who makes sales within this State of tangible personal property or services to nonresident individuals must charge and collect the consumers sales and service tax from such individuals. If the purchaser takes possession of the property at the time of the sale, it is considered prima facie evidence that such sale was consummated within this State and is subject to the consumers sales and service tax. The burden to prove the contrary shall rest upon the vendor. Sales otherwise taxable are not exempt because such are made to nonresidents, except sales of tangible personal property or services that are completed outside this State.

30.2. Any sale of tangible personal property within this State to a nonresident which is delivered by the vendor to such purchaser outside this State shall not relieve the vendor from the responsibility of collecting the consumers sales and service tax unless the vendor's books, records and other evidence show that such delivery was indispensable to the sale and that the sale was consummated outside this State. The fact that a purchaser has an out-of-state address and the property was mailed or delivered to such address is not sufficient to relieve imposition of the consumers sales and service tax; nor does such fact establish consummation of sale outside this State.

30.3. Vendors who complete sales of tangible personal property outside this State to nonresidents of this State are not required to collect West Virginia consumers sales and service tax but may subject themselves to consumers sales and service tax liability to the state of which the purchaser is a resident. Of course, the purchaser may be subjected to use tax in his home state.

30.4. Services performed within West Virginia for nonresidents are subject to the consumers sales and service tax. If a West Virginia serviceman or repairman performs a service outside this State, said person is not required to collect the tax.

30.5. Examples.

Example 1. X, a resident of Ohio, visits a West Virginia furniture store and purchases furniture for $500. X makes payment, and the vendor delivers the goods to the purchaser in Ohio. Said sale is taxable for the consumers sales and service tax and the vendor must collect that tax in the amount of $30.00, unless the vendor can show (via a written sales contract, etc.) that the delivery was not incidental to the sale and was, in fact, indispensable and that the sale was consummated in Ohio.

Example 2. A resident of Virginia takes a toaster into West Virginia and has the same repaired by a serviceman. The person performing the service must collect the consumers sales and service tax. However, if the person performing the services goes to the purchaser's home in Virginia to repair the appliance, no such tax is applicable.

Example 3. A repairman travels to Virginia and takes possession of an appliance which he takes to his shop in West Virginia. After making the repairs at his place of business, the serviceman then delivers the appliance to the owner's residence in Virginia. The serviceman must charge and collect West Virginia consumers sales and service tax on his services, inasmuch as such services were performed within this State, unless delivery out-of-state was indispensable, not incidental to consummation of the service provided.

W. Va. Code R. § 110-15-30