W. Va. Code R. § 110-15M-5

Current through Register Vol. XLI, No. 16, April 19, 2024

Section 110-15M-5 - Identity of the taxpayer

5.1. When a retailer absorbs or assumes payment of all or part of the sales tax, the retailer is personally liable for payment of the amount of the tax absorbed or assumed, consistent with the provisions of W. Va. Code § 11-15-4a.

5.2. The purchaser, consumer, or user of the tangible personal property or service is not considered the taxpayer for any portion of the sales tax that is absorbed or assumed by the retailer.

5.3. The purchaser, consumer, or user of the tangible personal property or service is considered the taxpayer for any portion of the sales tax that is not absorbed or assumed by the retailer.

W. Va. Code R. § 110-15M-5