Article 15 - CONSUMERS SALES AND SERVICE TAX
- Section 11-15-1 - General consumers sales and service tax imposed
- Section 11-15-1a - Legislative findings
- Section 11-15-2 - Definitions
- Section 11-15-3 - Amount of tax; allocation of tax and transfers
- Section 11-15-3a - Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax
- Section 11-15-3b - Exceptions to reduced rate of tax on food and food ingredients intended for human consumption
- Section 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
- Section 11-15-4 - Purchaser to pay; accounting by vendor
- Section 11-15-4a - Noncollection of tax; liability of vendor
- Section 11-15-4b - Liability of purchaser; assessment and collection
- Section 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
- Section 11-15-5 - Total amount collected is to be remitted
- Section 11-15-5a - Repealed
- Section 11-15-6 - Vendor must show sale or service exempt; presumption
- Section 11-15-7 - Tax on gross proceeds of sales or value of manufactured, etc., products
- Section 11-15-7a - Tax on the manufacture, sale and installation of modular dwellings
- Section 11-15-8 - Furnishing of services included; exceptions
- Section 11-15-8a - Contractors
- Section 11-15-8b - Nonresident contractor-registration, bond, etc
- Section 11-15-8c - Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
- Section 11-15-8d - Limitations on right to assert exemptions
- Section 11-15-9 - Exemptions
- Section 11-15-9a - Exemptions; exceptions for sales of liquors and wines to private clubs
- Section 11-15-9b - Exemption for purchases of tangible personal property and services for direct use in research and development
- Section 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
- Section 11-15-9d - Direct pay permits
- Section 11-15-9e - Apportionment of purchase price; existing contracts protected
- Section 11-15-9f - Exemption for sales and services subject to special district excise tax
- Section 11-15-9g - Exemption for clothing, footwear and school supplies for limited period in the year two thousand four
- Section 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
- Section 11-15-9i - Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices
- Section 11-15-9j - Direct pay permits for health care providers
- Section 11-15-9k - Annual exemption for purchases of energy efficient products
- Section 11-15-9l - Exemption for Sales of clothing and clothing accessories by tax-exempt organizations
- Section 11-15-9m - Discretionary designation of per se exemptions
- Section 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
- Section 11-15-9o - Exemption for dues, fees and assessments paid to a homeowners' association by a member; taxable expenses of homeowners' association; definitions
- Section 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
- Section 11-15-9q - Exemption for sales by schools and volunteer school support groups
- Section 11-15-9r - Exemption for precious metals
- Section 11-15-9s - Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment.
- Section 11-15-9t - Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms.
- Section 11-15-9u - [Effective Until 7/1/2024] Exemption for sales of small arms and ammunitions
- Section 11-15-9u - [Effective 7/1/2024] Exemption for sales of small arms and ammunitions
- Section 11-15-10 - Tax paid by ultimate consumer
- Section 11-15-11 - Exemption for certain organizations
- Section 11-15-12 - Agreements by competing taxpayers
- Section 11-15-13 - Remittance of tax when sale on credit
- Section 11-15-14 - When separate records of sales required
- Section 11-15-15 - Sales to affiliated companies or persons
- Section 11-15-16 - Tax return and payment; exception; requiring a combined return
- Section 11-15-17 - Liability of officers of corporation, etc
- Section 11-15-18 - Tax on gasoline and special fuel; section repealed January 1, 2004
- Section 11-15-18a - Receivership; bankruptcy; priority of tax
- Section 11-15-18b - Tax on motor fuel
- Section 11-15-19 - Other times for filing returns
- Section 11-15-20 - Quarterly and annual returns
- Section 11-15-21 - Annual return; extension of time
- Section 11-15-22 - Consolidated returns
- Section 11-15-23 - Keeping and preserving of records
- Section 11-15-24 - Repealed
- Section 11-15-24a - Repealed
- Section 11-15-24b - Repealed
- Section 11-15-24c - Repealed
- Section 11-15-24d - Repealed
- Section 11-15-24e - Repealed
- Section 11-15-24f - Repealed
- Section 11-15-25 - Records of nonresidents doing business in state
- Section 11-15-26 - Records of tax commissioner; preservation of returns
- Section 11-15-27 - Repealed
- Section 11-15-27a - Repealed
- Section 11-15-28 - Repealed
- Section 11-15-29 - Repealed
- Section 11-15-30 - Proceeds of tax; appropriation of certain revenues
- Section 11-15-30a - Repealed
- Section 11-15-31 - Construction and severability
- Section 11-15-32 - General procedure and administration
- Section 11-15-33 - Effective date
- Section 11-15-34 - Tourism development project tax credit