West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15-5
Total amount collected is to be remitted
Official textcode.wvlegislature.gov
No profit shall accrue to any person as a result of the collection of the tax levied by this article notwithstanding the total amount of the taxes collected may be in excess of the amount for which the person would be liable by the application of the rate of tax levied by section three of this article to the vendor's gross proceeds from taxable sales and services. The total amount of all taxes collected by the vendor shall be returned and remitted to the Tax Commissioner as provided in this article or article fifteen-b of this chapter.
Source: view the official text
In this chapter (40 sections)
- 11-14C-40 · Filing a false return; failure to file return; civil penalty
- 11-14C-41 · Willful commission of prohibited acts; criminal penalties
- 11-14C-42 · Unlawful importing, transportation, delivery, storage or…
- 11-14C-43 · Record-keeping requirements
- 11-14C-44 · Inspection of records
- 11-14C-45 · Authority to inspect
- 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
- 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
- 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
- 11-15-1 · General consumers sales and service tax imposed
- 11-15-1A · Legislative findings
- 11-15-2 · Definitions
- 11-15-3 · Amount of tax; allocation of tax and transfers
- 11-15-3A · Rate of tax on food and food ingredients intended for human…
- 11-15-3B · Exceptions to reduced rate of tax on food and food…
- 11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
- 11-15-4 · Purchaser to pay; accounting by vendor
- 11-15-4A · Noncollection of tax; liability of vendor
- 11-15-4B · Liability of purchaser; assessment and collection
- 11-15-4C · Collection of fee in addition to the consumers sales tax for…
- 11-15-5 · Total amount collected is to be remitted
- 11-15-5A · 11-15-5A
- 11-15-6 · Vendor must show sale or service exempt; presumption
- 11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
- 11-15-7A · Tax on the manufacture, sale and installation of modular…
- 11-15-8 · Furnishing of services included; exceptions
- 11-15-8A · Contractors
- 11-15-8B · Nonresident contractor--registration, bond, etc
- 11-15-8C · Transition rules for elimination of exemption for materials…
- 11-15-8D · Limitations on right to assert exemptions
- 11-15-9 · Exemptions
- 11-15-9A · Exemptions; exceptions for sales of liquors and wines to…
- 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…