West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-13
Remittance of tax when sale on credit
Official textcode.wvlegislature.gov
A vendor doing business wholly or partially on a credit basis shall remit to the Tax Commissioner the tax due on the credit sale for the month in which the credit transaction occurred.
Source: view the official text
In this chapter (40 sections)
- 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- 11-15-18 · Tax on gasoline and special fuel; section repealed January…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
- 11-15-24D · 11-15-24D
- 11-15-24E · 11-15-24E
- 11-15-24F · 11-15-24F