West Virginia Code 7-27-31 – County transportation sales tax collected from purchaser
Current as of: 2023 | Check for updates
|
Other versions
A vendor selling tangible personal property or custom software or furnishing a service in a county that imposes a county transportation sales tax pursuant to this article shall for the privilege of doing business in the county collect the county transportation sales tax from the purchaser at the same time and in the same manner that the tax imposed by article fifteen, chapter eleven of this code, is collected from the customer. All sales of tangible personal property and custom software made in the county and all services furnished in the county are presumed to be subject to the county transportation sales tax unless an exemption or exception applies.
Terms Used In West Virginia Code 7-27-31
- Business: means any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect economic gain, benefit or advantage, and includes any purposeful revenue generating activity in a county of this state that imposes transportation sales and use taxes pursuant to this article. See West Virginia Code 7-27-3
- County transportation sales tax: means the sales tax imposed by a county commission pursuant to this article. See West Virginia Code 7-27-3
- Custom software: means software prepared for a particular customer to meet the specific needs or circumstances of the customer. See West Virginia Code 7-27-3
- Personal property: All property that is not real property.
- personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
- Purchaser: means a person to whom a sale of personal property is made or to whom a service is furnished. 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
- Vendor: means any person furnishing services subject to a county&rsquo. See West Virginia Code 7-27-3