West Virginia Code 11-15-4 – Purchaser to pay; accounting by vendor
(a) Unless assumed or absorbed by the vendor in accordance with the provisions of § 11-15A-8 of this code, 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.
Terms Used In West Virginia Code 11-15-4
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Gross proceeds: means the amount received in money, credits, property or other consideration from sales and services within this state, without deduction on account of the cost of property sold, amounts paid for interest or discounts or other expenses whatsoever. See West Virginia Code 11-15-2
- Purchaser: means a person who purchases tangible personal property, custom software or a service taxed by this article. See West Virginia Code 11-15-2
- 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
- Tax: includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter. See West Virginia Code 11-15-2
- Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15-2
- Vendor: means any person engaged in this state in furnishing services taxed by this article or making sales of tangible personal property or custom software. See West Virginia Code 11-15-2
(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 or if assumed or absorbed in accordance with the provisions of § 11-15A-8 of this code, the extent to which such taxes were so absorbed or assumed; and
(5) Any other information as required by this article or § 11-15B-1 et seq. of this code, or as required by the Tax Commissioner.