West Virginia Code 11-15A-18 – Seller must show sale not at retail; presumption
Current as of: 2023 | Check for updates
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(a) The burden of proving that a sale was not taxable shall be upon the seller, unless, the seller, in good faith, takes from the purchaser a certificate signed by and bearing the address of the purchaser setting forth the reason for exemption of the sale from imposition of the tax.
Terms Used In West Virginia Code 11-15A-18
- commissioner: means the State Tax Commissioner, or his or her delegate. See West Virginia Code 11-15A-1
- Purchaser: means any consumer who purchases or leases a product or service sourced to this state under §. See West Virginia Code 11-15A-1
- Sale: means any transaction resulting in the purchase or lease of tangible personal property, custom software or a taxable service from a retailer. See West Virginia Code 11-15A-1
- Seller: means a retailer, and includes every person selling or leasing tangible personal property or custom software or furnishing a taxable service in a transaction that is subject to the tax imposed by this article. See West Virginia Code 11-15A-1
(b) Notwithstanding subsection (a) of this section, a seller is relieved of the good faith requirement for the taking of an exemption certificate in accordance with article fifteen-b of this chapter, and any rule promulgated by the Tax Commissioner.
(c) To prevent evasion it is presumed that all proceeds are subject to the tax until the contrary is clearly established.
(d) This certificate shall be substantially in the form prescribed by the Tax Commissioner.