West Virginia Code 7-27-33 – County transportation sales and use taxes in addition to other taxes
County transportation sales and use taxes imposed pursuant to this article shall be collected and paid in addition to:
Terms Used In West Virginia Code 7-27-33
- Consumer: means any person purchasing tangible personal property, custom software or a taxable service from a retailer, as that term is defined in subdivision (14) of this section or from a seller, as that term is defined in section two, article fifteen-b, chapter . See West Virginia Code 7-27-3
- service: means and includes, but is not limited to, customer support services, help desk services, call center services, repair services, engineering services, installation service, assembly service, delivery service by means other than common carrier or the United States Postal Service, technical assistance services, the service of investigating, handling or otherwise assisting in resolving customer issues or complaints while in the county, the service of operating a mail order business or telephone, Internet or other remote order business from facilities located within the county, the service of operating a website or internet-based business from a location within the county imposing the use tax or any other service. See West Virginia Code 7-27-3
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
(1) The state consumer sales and service tax imposed by article fifteen, chapter eleven of this code;
(2) The state use tax imposed by article fifteen-a, chapter eleven of this code;
(3) Any hotel occupancy tax imposed pursuant to section one, article eighteen of this chapter;
(4) Any tax imposed pursuant to article twenty-two of this chapter;
(5) Any municipal sales or use tax imposed pursuant to section five-a, article one, chapter eight of this code;
(6) Any tax imposed pursuant to sections six and seven, article thirteen, chapter eight of this code;
(7) Any tax imposed by article thirty-eight, chapter eight of this code; and
(8) The tax imposed by section twenty-one, article three-a, chapter sixty of this code.