Out-Of-State Purchases

43.1. Purchases of tangible personal property and services out of this State for use in this State are subject to the West Virginia use tax. In the computation of the use tax, credit may be taken for sales or use taxes paid in another state up to the amount of tax due this State. The use tax is due even though sales or use tax has been paid on the purchase or use of the same property in another state if the tax paid is less than the use tax due this State.

43.2. The use tax shall be computed on the sale price of tangible personal property or taxable services, which sale price shall not include any consumers sales and service tax or use tax which may have been added to the cost of such tangible personal property or taxable services.