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

W. Va. Code § 11-15A-23

Tax imposed is in addition to all other taxes and charges

Official textcode.wvlegislature.gov

The tax imposed under this article shall be in addition to all other taxes, licenses or charges to which the persons taxed herein are subject under the law of this state. It is the purpose of this article to rest a fair share of the tax burden, commensurate with the benefits received, upon those exercising the privilege taxed hereby within this state.

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In this chapter (40 sections)
  1. 11-15A-6A · Collection by certain other retailers
  2. 11-15A-6B · Collection of tax by marketplace facilitators and referrers
  3. 11-15A-7 · Foreign retailers
  4. 11-15A-8 · Absorbing tax
  5. 11-15A-9 · Tax as debt
  6. 11-15A-10 · Payment to Tax Commissioner
  7. 11-15A-10A · Credit for sales tax liability paid to another state
  8. 11-15A-11 · Liability of user
  9. 11-15A-12 · Bond to secure payment
  10. 11-15A-13 · Tax on gasoline and special fuel; section repealed January…
  11. 11-15A-13A · Tax on motor fuel effective January 1, 2004
  12. 11-15A-14 · 11-15A-14
  13. 11-15A-15 · 11-15A-15
  14. 11-15A-16 · 11-15A-16
  15. 11-15A-17 · 11-15A-17
  16. 11-15A-18 · Seller must show sale not at retail; presumption
  17. 11-15A-19 · 11-15A-19
  18. 11-15A-20 · 11-15A-20
  19. 11-15A-21 · Books; examination
  20. 11-15A-22 · Canceling or revoking permits
  21. 11-15A-23 · Tax imposed is in addition to all other taxes and charges
  22. 11-15A-24 · 11-15A-24
  23. 11-15A-25 · 11-15A-25
  24. 11-15A-26 · 11-15A-26
  25. 11-15A-27 · Construction; partial unconstitutionality
  26. 11-15A-28 · General procedure and administration
  27. 11-15A-29 · Effective date
  28. 11-15B-1 · Title
  29. 11-15B-2 · Definitions
  30. 11-15B-2A · Streamlined Sales and Use Tax Agreement defined
  31. 11-15B-2B · Telecommunications definitions
  32. 11-15B-3 · Legislative findings
  33. 11-15B-4 · Authority to participate in multistate negotiations
  34. 11-15B-4A · Representatives to governing board of streamlined sales and…
  35. 11-15B-5 · Authority to enter agreement
  36. 11-15B-6 · Relationship to state law
  37. 11-15B-7 · Agreement requirements
  38. 11-15B-8 · Cooperating sovereigns
  39. 11-15B-9 · Limited binding and beneficial effect
  40. 11-15B-10 · Seller and third-party liability
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