West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-10
Tax paid by ultimate consumer
Official textcode.wvlegislature.gov
It is the intent of this article that the tax levied hereunder shall be passed on to and be paid by the ultimate consumer. The amount of the tax shall be added to the sales price, and shall constitute a part of that price and be collectible as such.
Source: view the official text
In this chapter (40 sections)
- 11-15-9B · Exemption for purchases of tangible personal property and…
- 11-15-9C · Exemption for services and materials regarding technical…
- 11-15-9D · Direct pay permits
- 11-15-9E · Apportionment of purchase price; existing contracts protected
- 11-15-9F · Exemption for sales and services subject to special district…
- 11-15-9G · Exemption for clothing, footwear and school supplies for…
- 11-15-9H · Exemptions for sales of computer hardware and software…
- 11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
- 11-15-9J · Direct pay permits for health care providers
- 11-15-9K · Annual exemption for purchases of energy efficient products
- 11-15-9L · Exemption for Sales of clothing and clothing accessories by…
- 11-15-9M · Discretionary designation of per se exemptions
- 11-15-9N · Exemption of qualified purchases of computers and computer…
- 11-15-9O · Exemption for dues, fees and assessments paid to a…
- 11-15-9P · Exemption for purchases of services and tangible personal…
- 11-15-9Q · Exemption for sales by schools and volunteer school support…
- 11-15-9R · Exemption for precious metals
- 11-15-9S · Exemption for certain school supplies, school instructional…
- 11-15-9T · Exemption for purchases of services and tangible personal…
- 11-15-9U · Exemption for sales of small arms and ammunitions
- 11-15-10 · Tax paid by ultimate consumer
- 11-15-11 · Exemption for certain organizations
- 11-15-12 · Agreements by competing taxpayers
- 11-15-13 · Remittance of tax when sale on credit
- 11-15-14 · When separate records of sales required
- 11-15-15 · Sales to affiliated companies or persons
- 11-15-16 · Tax return and payment; exception; requiring a combined…
- 11-15-17 · Liability of officers of corporation, etc
- 11-15-18 · Tax on gasoline and special fuel; section repealed January…
- 11-15-18A · Receivership; bankruptcy; priority of tax
- 11-15-18B · Tax on motor fuel
- 11-15-19 · Other times for filing returns
- 11-15-20 · Quarterly and annual returns
- 11-15-21 · Annual return; extension of time
- 11-15-22 · Consolidated returns
- 11-15-23 · Keeping and preserving of records
- 11-15-24 · 11-15-24
- 11-15-24A · 11-15-24A
- 11-15-24B · 11-15-24B
- 11-15-24C · 11-15-24C