CHAPTER 11. TAXATION.

§11-15-4. Purchaser to pay; accounting by vendor.

(a) The purchaser shall pay to the vendor the amount of tax levied by this article which is added to and constitutes a part of the sales price, and is collectible by the vendor who shall account to the state for all tax paid by the purchaser.

(b) The vendor shall keep records necessary to account for:

(1) The vendor's gross proceeds from sales of personal property and services;

(2) The vendor's gross proceeds from taxable sales;

(3) The vendor's gross proceeds from exempt sales;

(4) The amount of taxes collected under this article, which taxes shall be held in trust for the State of West Virginia until paid over to the Tax Commissioner; and

(5) Any other information as required by this article, or article fifteen-b of this chapter, or as required by the Tax Commissioner.

Bills Affecting §11-15-4

2002 Regular Session: SB60
2003 2X: HB220
2003 2X: SB2010
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3014
2003 Regular Session: HB3157
2003 Regular Session: SB99
2003 Regular Session: SB570
2004 Regular Session: HB3157
2004 Regular Session: HB4028
2004 Regular Session: SB9
2004 Regular Session: SB139
2004 Regular Session: SB228
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2009
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2009
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4816
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB692
2007 Regular Session: HB2032
2008 Regular Session: HB2032
2008 Regular Session: HB4551
2008 Regular Session: HB4551
2008 Regular Session: SB596
2008 Regular Session: SB596
2009 Regular Session: HB2281
2009 Regular Session: HB2999
2009 Regular Session: SB479
2010 Regular Session: HB2281
2011 Regular Session: HB2928
2011 Regular Session: SB329
2012 Regular Session: HB4335
2012 Regular Session: HB4335
2012 Regular Session: SB430
2012 Regular Session: SB430
2014 Regular Session: HB4396
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB335
2017 Regular Session: SB335
2020 Regular Session: SB832
2021 Regular Session: SB661