West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-15B-8
Cooperating sovereigns
Official textcode.wvlegislature.gov
The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
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In this chapter (40 sections)
- 11-15A-20 · 11-15A-20
- 11-15A-21 · Books; examination
- 11-15A-22 · Canceling or revoking permits
- 11-15A-23 · Tax imposed is in addition to all other taxes and charges
- 11-15A-24 · 11-15A-24
- 11-15A-25 · 11-15A-25
- 11-15A-26 · 11-15A-26
- 11-15A-27 · Construction; partial unconstitutionality
- 11-15A-28 · General procedure and administration
- 11-15A-29 · Effective date
- 11-15B-1 · Title
- 11-15B-2 · Definitions
- 11-15B-2A · Streamlined Sales and Use Tax Agreement defined
- 11-15B-2B · Telecommunications definitions
- 11-15B-3 · Legislative findings
- 11-15B-4 · Authority to participate in multistate negotiations
- 11-15B-4A · Representatives to governing board of streamlined sales and…
- 11-15B-5 · Authority to enter agreement
- 11-15B-6 · Relationship to state law
- 11-15B-7 · Agreement requirements
- 11-15B-8 · Cooperating sovereigns
- 11-15B-9 · Limited binding and beneficial effect
- 11-15B-10 · Seller and third-party liability
- 11-15B-11 · Seller registration
- 11-15B-12 · Effect of seller registration and participation in…
- 11-15B-13 · Amnesty for registration
- 11-15B-14 · General sourcing definitions
- 11-15B-14A · Application of general sourcing rules and exclusion from…
- 11-15B-15 · General transaction sourcing rules
- 11-15B-16 · 11-15B-16
- 11-15B-17 · Direct mail sourcing
- 11-15B-18 · Relief from certain liability for purchasers
- 11-15B-19 · Telecommunications and related services sourcing rule
- 11-15B-20 · Telecommunication sourcing definitions
- 11-15B-21 · Notice for state tax changes
- 11-15B-22 · Effective date of rate changes for certain services
- 11-15B-23 · Enactment of exemptions
- 11-15B-24 · Administration of exemptions
- 11-15B-25 · Uniform tax returns
- 11-15B-26 · Uniform rules for remittances of funds