West Virginia Code 11-15-6 – Vendor must show sale or service exempt; presumption
Current as of: 2023 | Check for updates
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(a) The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the Tax Commissioner.
Terms Used In West Virginia Code 11-15-6
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- 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
- 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
- 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) To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.