CHAPTER 1. THE STATE AND ITS SUBDIVISIONS. CHAPTER 2. COMMON LAW, STATUTES, LEGAL HOLIDAYS, DEFINITIONS AND LEGAL CAPACITY. CHAPTER 3. ELECTIONS. CHAPTER 4. THE LEGISLATURE. CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC. CHAPTER 5A. DEPARTMENT OF ADMINISTRATION. CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985. CHAPTER 5C. BASIC ASSISTANCE FOR INDUSTRY AND TRADE. CHAPTER 5D. PUBLIC ENERGY AUTHORITY ACT. CHAPTER 5E. VENTURE CAPITAL COMPANY. CHAPTER 5F. REORGANIZATION OF THE EXECUTIVE BRANCH OF STATE GOVERNMENT. CHAPTER 5G. PROCUREMENT OF ARCHITECT-ENGINEER SERVICES BY STATE AND ITS SUBDIVISIONS. CHAPTER 5H. SURVIVOR BENEFITS. CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS. CHAPTER 6A. EXECUTIVE AND JUDICIAL SUCCESSION. CHAPTER 6B. PUBLIC OFFICERS AND EMPLOYEES; ETHICS; CONFLICTS OF INTEREST; FINANCIAL DISCLOSURE. CHAPTER 6C. PUBLIC EMPLOYEES. CHAPTER 6D. PUBLIC CONTRACTS. CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS. CHAPTER 7A. CONSOLIDATED LOCAL GOVERNMENT. CHAPTER 8. MUNICIPAL CORPORATIONS. CHAPTER 8A. LAND USE PLANNING. CHAPTER 9. HUMAN SERVICES. CHAPTER 9A. VETERANS' AFFAIRS. CHAPTER 10. PUBLIC LIBRARIES; PUBLIC RECREATION; ATHLETIC ESTABLISHMENTS; MONUMENTS AND MEMORIALS; ROSTER OF SERVICEMEN; EDUCATIONAL BROADCASTING AUTHORITY. CHAPTER 11. TAXATION. CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES. CHAPTER 11B. DEPARTMENT OF REVENUE. CHAPTER 12. PUBLIC MONEYS AND SECURITIES. CHAPTER 13. PUBLIC BONDED INDEBTEDNESS. CHAPTER 14. CLAIMS DUE AND AGAINST THE STATE. CHAPTER 15. PUBLIC SAFETY. CHAPTER 15A. DEPARTMENT OF HOMELAND SECURITY. CHAPTER 16. PUBLIC HEALTH. CHAPTER 16A. MEDICAL CANNABIS ACT. CHAPTER 16B. INSPECTOR GENERAL. CHAPTER 17. ROADS AND HIGHWAYS. CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION, CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS. CHAPTER 17B. MOTOR VEHICLE DRIVER'S LICENSES. CHAPTER 17C. TRAFFIC REGULATIONS AND LAWS OF THE ROAD. CHAPTER 17D. MOTOR VEHICLE SAFETY RESPONSIBILITY LAW. CHAPTER 17E. UNIFORM COMMERCIAL DRIVER'S LICENSE ACT. CHAPTER 17F. ALL-TERRAIN VEHICLES. CHAPTER 17G. RACIAL PROFILING DATA COLLECTION ACT. CHAPTER 17H. FULLY AUTONOMOUS VEHICLE ACT. CHAPTER 18. EDUCATION. CHAPTER 18A. SCHOOL PERSONNEL. CHAPTER 18B. HIGHER EDUCATION. CHAPTER 18C. STUDENT LOANS; SCHOLARSHIPS AND STATE AID. CHAPTER 19. AGRICULTURE. CHAPTER 20. NATURAL RESOURCES. CHAPTER 20A. WATER RESOURCES (REPEALED). CHAPTER 21. LABOR CHAPTER 21A. UNEMPLOYMENT COMPENSATION. CHAPTER 22. ENVIRONMENTAL RESOURCES. CHAPTER 22A. MINERS' HEALTH, SAFETY AND TRAINING. CHAPTER 22B. ENVIRONMENTAL BOARDS. CHAPTER 22C. ENVIRONMENTAL RESOURCES; BOARDS, AUTHORITIES, COMMISSIONS AND COMPACTS. CHAPTER 23. WORKERS' COMPENSATION. CHAPTER 24. PUBLIC SERVICE COMMISSION. CHAPTER 24A. COMMERCIAL MOTOR CARRIERS. CHAPTER 24B. GAS PIPELINE SAFETY. CHAPTER 24C. UNDERGROUND FACILITIES DAMAGE PREVENTION. CHAPTER 24D. CABLE TELEVISION. CHAPTER 24E. STATEWIDE ADDRESSING AND MAPPING. CHAPTER 24F. VETERANS' GRAVE MARKERS. CHAPTER 25. DIVISION OF CORRECTIONS. CHAPTER 26. STATE HEALTH FACILITIES. CHAPTER 27. MENTALLY ILL PERSONS. CHAPTER 28. STATE CORRECTIONAL AND PENAL INSTITUTIONS. CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS. CHAPTER 29A. STATE ADMINISTRATIVE PROCEDURES ACT. CHAPTER 29B. FREEDOM OF INFORMATION. CHAPTER 29C. UNIFORM NOTARY ACT. CHAPTER 30. PROFESSIONS AND OCCUPATIONS. CHAPTER 31. CORPORATIONS. CHAPTER 31A. BANKS AND BANKING. CHAPTER 31B. UNIFORM LIMITED LIABILITY COMPANY ACT. CHAPTER 31C. CREDIT UNIONS. CHAPTER 31D. WEST VIRGINIA BUSINESS CORPORATION ACT. CHAPTER 31E. WEST VIRGINIA NONPROFIT CORPORATION ACT. CHAPTER 31F. WEST VIRGINIA BENEFIT CORPORATION ACT. CHAPTER 31G. BROADBAND ENHANCEMENT AND EXPANSION POLICIES. CHAPTER 31H. SMALL WIRELESS FACILITIES DEPLOYMENT ACT. CHAPTER 31I. TRUST COMPANIES. CHAPTER 32. UNIFORM SECURITIES ACT. CHAPTER 32A. LAND SALES; FALSE ADVERTISING; ISSUANCE AND SALE OF CHECKS, DRAFTS, MONEY ORDERS, ETC. CHAPTER 32B. THE WEST VIRGINIA COMMODITIES ACT. CHAPTER 33. INSURANCE. CHAPTER 34. ESTRAYS, DRIFT AND DERELICT PROPERTY. CHAPTER 35. PROPERTY OF RELIGIOUS, EDUCATIONAL AND CHARITABLE ORGANIZATIONS. CHAPTER 35A. NAMES, EMBLEMS, ETC., OF ASSOCIATIONS, LODGES, ETC. CHAPTER 36. ESTATES AND PROPERTY. CHAPTER 36A. CONDOMINIUMS AND UNIT PROPERTY. CHAPTER 36B. UNIFORM COMMON INTEREST OWNERSHIP ACT. CHAPTER 37. REAL PROPERTY. CHAPTER 37A. ZONING. CHAPTER 37B. MINERAL DEVELOPMENT. CHAPTER 37C. MINERAL DEVELOPMENT. CHAPTER 38. LIENS. CHAPTER 39. RECORDS AND PAPERS. CHAPTER 39A. ELECTRONIC COMMERCE. CHAPTER 39B. UNIFORM POWER OF ATTORNEY ACT. CHAPTER 40. ACTS VOID AS TO CREDITORS AND PURCHASERS. CHAPTER 41. WILLS. CHAPTER 42. DESCENT AND DISTRIBUTION. CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES. CHAPTER 44. ADMINISTRATION OF ESTATES AND TRUSTS. CHAPTER 44A. WEST VIRGINIA GUARDIANSHIP AND CONSERVATORSHIP ACT. CHAPTER 44B. UNIFORM PRINCIPAL AND INCOME ACT. CHAPTER 44C. UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT. CHAPTER 44D. UNIFORM TRUST CODE. CHAPTER 45. SURETYSHIP AND GUARANTY. CHAPTER 46. UNIFORM COMMERCIAL CODE. CHAPTER 46A. WEST VIRGINIA CONSUMER CREDIT AND PROTECTION ACT. CHAPTER 46B. REGULATION OF THE RENTAL OF CONSUMER GOODS UNDER RENT-TO-OWN AGREEMENTS. CHAPTER 47. REGULATION OF TRADE. CHAPTER 47A. WEST VIRGINIA LENDING AND CREDIT RATE BOARD. CHAPTER 47B. UNIFORM PARTNERSHIP ACT. CHAPTER 48. DOMESTIC RELATIONS. CHAPTER 49. CHILD WELFARE. CHAPTER 50. MAGISTRATE COURTS. CHAPTER 51. COURTS AND THEIR OFFICERS. CHAPTER 52. JURIES. CHAPTER 53. EXTRAORDINARY REMEDIES. CHAPTER 54. EMINENT DOMAIN. CHAPTER 55. ACTIONS, SUITS AND ARBITRATION; JUDICIAL SALE. CHAPTER 56. PLEADING AND PRACTICE. CHAPTER 57. EVIDENCE AND WITNESSES. CHAPTER 58. APPEAL AND ERROR. CHAPTER 59. FEES, ALLOWANCES AND COSTS; NEWSPAPERS; LEGAL ADVERTISEMENTS. CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS. CHAPTER 60A. UNIFORM CONTROLLED SUBSTANCES ACT. CHAPTER 60B. DONATED DRUG REPOSITORY PROGRAM. CHAPTER 61. CRIMES AND THEIR PUNISHMENT. CHAPTER 62. CRIMINAL PROCEDURE. CHAPTER 63. REPEAL OF STATUTES. CHAPTER 64. LEGISLATIVE RULES. CHAPTER 11. TAXATION. Article 14CAll ArticlesArticle 15AARTICLE 15. CONSUMERS SALES AND SERVICE TAX.§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 consumption; reductions and cessations of tax.§11-15-3b. Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.§11-15-3c. Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules.§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 sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund.§11-15-5. Total amount collected is to be remitted.§11-15-5a. Repealed. Acts, 1987 reg. Sess., Ch. 138.§11-15-6. Vendor must show sale or service exempt; presumption.§11-15-7. Tax on gross proceeds of sales or value of manufactured, etc., products.§11-15-7a. Tax on the manufacture, sale and installation of modular dwellings.§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 and supplies incorporated in real property owned by governmental entities.§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 private clubs.§11-15-9b. Exemption for purchases of tangible personal property and services for direct use in research and development.§11-15-9c. Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.§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 excise tax.§11-15-9g. Exemption for clothing, footwear and school supplies for limited period in the year 2004.§11-15-9h. Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of Internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or Internet advertising business; definitions.§11-15-9i. Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices.§11-15-9j. Direct pay permits for health care providers.§11-15-9k. Annual exemption for purchases of energy efficient products.§11-15-9l. Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.§11-15-9m. Discretionary designation of per se exemptions.§11-15-9n. Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property.§11-15-9o. Exemption for dues, fees and assessments paid to a homeowners’ association by a member; taxable expenses of homeowners’ association; definitions.§11-15-9p. Exemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program.§11-15-9q. Exemption for sales by schools and volunteer school support groups.§11-15-9r. Exemption for precious metals.§11-15-9s. Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment.§11-15-9t. Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms.§11-15-9u. Exemption for sales of small arms and ammunitions.§11-15-10. Tax paid by ultimate consumer.§11-15-11. Exemption for certain organizations.§11-15-12. Agreements by competing taxpayers.§11-15-13. Remittance of tax when sale on credit.§11-15-14. When separate records of sales required.§11-15-15. Sales to affiliated companies or persons.§11-15-16. Tax return and payment; exception; requiring a combined return.§11-15-17. Liability of officers of corporation, etc.§11-15-18. Tax on gasoline and special fuel; section repealed January 1, 2004.§11-15-18a. Receivership; bankruptcy; priority of tax.§11-15-18b. Tax on motor fuel.§11-15-19. Other times for filing returns.§11-15-20. Quarterly and annual returns.§11-15-21. Annual return; extension of time.§11-15-22. Consolidated returns.§11-15-23. Keeping and preserving of records.§11-15-24. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-24a. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-24b. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-24c. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-24d. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-24e. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-24f. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-25. Records of nonresidents doing business in state.§11-15-26. Records of Tax Commissioner; preservation of returns.§11-15-27. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-27a. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-28. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-15-29. Repealed. Acts, 1984 Reg. Sess., Ch. 170.§11-15-30. Proceeds of tax; appropriation of certain revenues.§11-15-30a. Repealed. Acts, 1994, 1st Ex. Sess., Ch. 25.§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.Display all Article 15 Sections Loading Articles 0.20649600028992
