West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15A-4
Evidence of use
Official textcode.wvlegislature.gov
For the purpose of the proper administration of this article to prevent evasion of the tax, evidence that tangible personal property, custom software or a service was sold by any person for delivery in this state is prima facie evidence that the tangible personal property, custom software or service was sold for use in this state.
Source: view the official text
In this chapter (40 sections)
- 11-15-27 · 11-15-27
- 11-15-27A · 11-15-27A
- 11-15-28 · 11-15-28
- 11-15-29 · 11-15-29
- 11-15-30 · Proceeds of tax; appropriation of certain revenues
- 11-15-30A · 11-15-30A
- 11-15-31 · Construction and severability
- 11-15-32 · General procedure and administration
- 11-15-33 · Effective date
- 11-15-34 · Tourism development project tax credit
- 11-15A-1 · Definitions
- 11-15A-1A · Legislative findings
- 11-15A-2 · Imposition of tax; six percent tax rate; inclusion of…
- 11-15A-2A · Tax on value of property used or consumed in this state
- 11-15A-2B · Tax on the manufacture, sale and installation of modular…
- 11-15A-3 · Exemptions
- 11-15A-3A · Moving residence or business into state
- 11-15A-3B · 11-15A-3B
- 11-15A-3C · 11-15A-3C
- 11-15A-3D · Direct pay permits
- 11-15A-4 · Evidence of use
- 11-15A-5 · How collected
- 11-15A-6 · Collection by retailer
- 11-15A-6A · Collection by certain other retailers
- 11-15A-6B · Collection of tax by marketplace facilitators and referrers
- 11-15A-7 · Foreign retailers
- 11-15A-8 · Absorbing tax
- 11-15A-9 · Tax as debt
- 11-15A-10 · Payment to Tax Commissioner
- 11-15A-10A · Credit for sales tax liability paid to another state
- 11-15A-11 · Liability of user
- 11-15A-12 · Bond to secure payment
- 11-15A-13 · Tax on gasoline and special fuel; section repealed January…
- 11-15A-13A · Tax on motor fuel effective January 1, 2004
- 11-15A-14 · 11-15A-14
- 11-15A-15 · 11-15A-15
- 11-15A-16 · 11-15A-16
- 11-15A-17 · 11-15A-17
- 11-15A-18 · Seller must show sale not at retail; presumption
- 11-15A-19 · 11-15A-19