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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-15-5A

11-15-5A

Official textcode.wvlegislature.gov

Repealed.
Acts, 1987 reg. Sess., Ch. 138.

Last amended: Acts, 1987 reg

Source: view the official text

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In this chapter (40 sections)
  1. 11-14C-41 · Willful commission of prohibited acts; criminal penalties
  2. 11-14C-42 · Unlawful importing, transportation, delivery, storage or…
  3. 11-14C-43 · Record-keeping requirements
  4. 11-14C-44 · Inspection of records
  5. 11-14C-45 · Authority to inspect
  6. 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
  7. 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
  8. 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
  9. 11-15-1 · General consumers sales and service tax imposed
  10. 11-15-1A · Legislative findings
  11. 11-15-2 · Definitions
  12. 11-15-3 · Amount of tax; allocation of tax and transfers
  13. 11-15-3A · Rate of tax on food and food ingredients intended for human…
  14. 11-15-3B · Exceptions to reduced rate of tax on food and food…
  15. 11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
  16. 11-15-4 · Purchaser to pay; accounting by vendor
  17. 11-15-4A · Noncollection of tax; liability of vendor
  18. 11-15-4B · Liability of purchaser; assessment and collection
  19. 11-15-4C · Collection of fee in addition to the consumers sales tax for…
  20. 11-15-5 · Total amount collected is to be remitted
  21. 11-15-5A · 11-15-5A
  22. 11-15-6 · Vendor must show sale or service exempt; presumption
  23. 11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
  24. 11-15-7A · Tax on the manufacture, sale and installation of modular…
  25. 11-15-8 · Furnishing of services included; exceptions
  26. 11-15-8A · Contractors
  27. 11-15-8B · Nonresident contractor--registration, bond, etc
  28. 11-15-8C · Transition rules for elimination of exemption for materials…
  29. 11-15-8D · Limitations on right to assert exemptions
  30. 11-15-9 · Exemptions
  31. 11-15-9A · Exemptions; exceptions for sales of liquors and wines to…
  32. 11-15-9B · Exemption for purchases of tangible personal property and…
  33. 11-15-9C · Exemption for services and materials regarding technical…
  34. 11-15-9D · Direct pay permits
  35. 11-15-9E · Apportionment of purchase price; existing contracts protected
  36. 11-15-9F · Exemption for sales and services subject to special district…
  37. 11-15-9G · Exemption for clothing, footwear and school supplies for…
  38. 11-15-9H · Exemptions for sales of computer hardware and software…
  39. 11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
  40. 11-15-9J · Direct pay permits for health care providers
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