West Virginia Code 11-15-9j – Direct pay permits for health care providers
Current as of: 2023 | Check for updates
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Any person having a right or claim to any exemption set forth in section nine-i of this article shall first pay to the vendor the tax imposed by this article and then apply to the Tax Commissioner for a refund or credit or, as provided in section nine-d of this article and section three-d, article fifteen-a of this chapter, give to the vendor his or her West Virginia direct pay permit number.
Terms Used In West Virginia Code 11-15-9j
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Person: means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person. 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