11-15-1 General consumers sales and service tax imposed
11-15-1a Legislative findings
11-15-2 Definitions
11-15-3 Amount of tax; allocation of tax and transfers
11-15-3a Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax
11-15-3b Exceptions to reduced rate of tax on food and food ingredients intended for human consumption
11-15-3c Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highway
11-15-4 Purchaser to pay; accounting by vendor
11-15-4a Noncollection of tax; liability of vendor
11-15-4b Liability of purchaser; assessment and collection
11-15-4c Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund
11-15-5 Total amount collected is to be remitted
11-15-6 Vendor must show sale or service exempt; presumption
11-15-7 Tax on gross proceeds of sales or value of manufactured, etc., products
11-15-7a Tax on the manufacture, sale and installation of modular dwellings
11-15-8 Furnishing of services included; exceptions
11-15-8a Contractors
11-15-8b Nonresident contractor–registration, bond, etc
11-15-8c Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
11-15-8d Limitations on right to assert exemptions
11-15-9 Exemptions
11-15-9a Exemptions; exceptions for sales of liquors and wines to private clubs
11-15-9b Exemption for purchases of tangible personal property and services for direct use in research and development
11-15-9c Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants
11-15-9d Direct pay permits
11-15-9e Apportionment of purchase price; existing contracts protected
11-15-9f Exemption for sales and services subject to special district excise tax
11-15-9g Exemption for clothing, footwear and school supplies for limited period in the year 2004
11-15-9h Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educatio
11-15-9i Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices
11-15-9j Direct pay permits for health care providers
11-15-9k Annual exemption for purchases of energy efficient products
11-15-9l Exemption for Sales of clothing and clothing accessories by tax-exempt organizations
11-15-9m Discretionary designation of per se exemptions
11-15-9n Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property
11-15-9o Exemption for dues, fees and assessments paid to a homeowners’ association by a member; taxable expenses of homeowners’ association; definitions
11-15-10 Tax paid by ultimate consumer
11-15-11 Exemption for certain organizations
11-15-12 Agreements by competing taxpayers
11-15-13 Remittance of tax when sale on credit
11-15-14 When separate records of sales required
11-15-15 Sales to affiliated companies or persons
11-15-16 Tax return and payment; exception; requiring a combined return
11-15-17 Liability of officers of corporation, etc
11-15-18 Tax on gasoline and special fuel; section repealed January 1, 2004
11-15-18a Receivership; bankruptcy; priority of tax
11-15-18b Tax on motor fuel
11-15-19 Other times for filing returns
11-15-20 Quarterly and annual returns
11-15-21 Annual return; extension of time
11-15-22 Consolidated returns
11-15-23 Keeping and preserving of records
11-15-25 Records of nonresidents doing business in state
11-15-26 Records of Tax Commissioner; preservation of returns
11-15-30 Proceeds of tax; appropriation of certain revenues
11-15-31 Construction and severability
11-15-32 General procedure and administration
11-15-33 Effective date
11-15-34 Tourism development project tax credit
11-15-9p Exemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program
11-15-9q Exemption for sales by schools and volunteer school support groups
11-15-9r Exemption for precious metals
11-15-9s Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment
11-15-9t Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms
11-15-9u Exemption for sales of small arms and ammunitions
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Terms Used In West Virginia Code > Chapter 11 > Article 15 - Consumers Sales and Service Tax

  • agreement: when used in this article, has the same meaning as when used in article fifteen-b of this chapter, except when the context in which the word "agreement" is used clearly indicates that a different meaning is intended by the Legislature. See West Virginia Code 11-15-2
  • Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
  • alteration: means , and is limited to, alterations which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Business: includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons. See West Virginia Code 11-15-2
  • capital improvement: means improvements that are affixed to or attached to and become a part of a building or structure or the real property or which add utility to real property, or any part thereof, and that last or are intended to be relatively permanent. See West Virginia Code 11-15-2
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Communication: means all telephone, radio, light, light wave, radio telephone, telegraph and other communication or means of communication, whether used for voice communication, computer data transmission or other encoded symbolic information transfers and includes commercial broadcast radio, commercial broadcast television and cable television. See West Virginia Code 11-15-2
  • Computer hardware: means a computer, as defined in article fifteen-b of this chapter, and the directly and immediately connected physical equipment involved in the performance of data processing or communications functions, including data input, data output, data processing, data storage, and data communication apparatus that is directly and immediately connected to the computer. See West Virginia Code 11-15-9h
  • construction manager: means a person who enters into an agreement to employ, direct, coordinate or manage design professionals and contractors who are hired and paid directly by the owner or the construction manager. See West Virginia Code 11-15-2
  • consumer: means a person who uses or consumes services or personal property. See West Virginia Code 11-15-2
  • Contract: A legal written agreement that becomes binding when signed.
  • Contracting: means and includes the furnishing of work, or both materials and work, for another (by a sole contractor, general contractor, prime contractor, subcontractor or construction manager) in fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for removal or demolition of a building or structure, or any part thereof, or for the alteration, improvement or development of real property. See West Virginia Code 11-15-2
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • decoration: means , and is limited to, decorations which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
  • Dependent: A person dependent for support upon another.
  • Donor: The person who makes a gift.
  • durable medical goods: as used in this article , means "durable medical equipment" as defined in §. See West Virginia Code 11-15-9i
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gas storage: means the injection of gas into a storage reservoir or the storage of gas for any period of time in a storage reservoir or the withdrawal of gas from a storage reservoir engaged in by businesses subject to the business and occupation tax imposed by sections two and two-e, article thirteen of this chapter. See West Virginia Code 11-15-2
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • health care provider: includes any hospital, medical clinic, nursing home or provider of inpatient hospital services and any provider of outpatient hospital services, physician services, nursing services, ambulance services, surgical services, or veterinary services: Provided, That the amendment to this subsection enacted during the 2009 regular legislative session shall be effective on or after July 1, 2009. See West Virginia Code 11-15-9i
  • High-technology business: means and is limited to businesses primarily engaged in the following activities: Computer hardware design and development. See West Virginia Code 11-15-9h
  • High-technology business services: means and is limited to computer hardware design and development. See West Virginia Code 11-15-9h
  • home: means and includes facilities such as nursing homes, assisted care centers and school dormitories, of which a user or purchaser is a resident. See West Virginia Code 11-15-9i
  • improvement: means , and is limited to, improvements which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
  • including: when used in a definition contained in this article, does not exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-15-2
  • individual: means and is limited to a single, separate human being and specifically excludes any health care provider, or provider of nursing services, personal care services, behavioral care services, residential care or assisted living care, or any entity or organization other than a human being. See West Virginia Code 11-15-9i
  • Internet advertising business: means a for-profit business that is engaged, for monetary remuneration, in the primary business activity of announcing, or calling public attention to, goods or services in order to induce the public to purchase those goods or services, and which uses the Internet as its sole advertising communications medium. See West Virginia Code 11-15-9h
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Manufacturing: means a systematic operation or integrated series of systematic operations engaged in as a business or segment of a business which transforms or converts tangible personal property by physical, chemical or other means into a different form, composition or character from that in which it originally existed. See West Virginia Code 11-15-2
  • mobility enhancing equipment: means "mobility enhancing equipment" as defined in §. See West Virginia Code 11-15-9i
  • Network: means a group of two or more computer systems linked together. See West Virginia Code 11-15-9h
  • or his or her delegate: when used in reference to the Tax Commissioner, means any officer or employee of the state Tax Division duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article. See West Virginia Code 11-15-2
  • 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
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • Personal property: All property that is not real property.
  • Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance that is sold in predetermined units or dollars of which the number decline with use in a known amount. See West Virginia Code 11-15-2
  • Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
  • Production of natural resources: means , except for oil and gas, the performance, by either the owner of the natural resources or another, of the act or process of exploring, developing, severing, extracting, reducing to possession and loading for shipment and shipment for sale, profit or commercial use of any natural resource products and any reclamation, waste disposal or environmental activities associated therewith and the construction, installation or fabrication of ventilation structures, mine shafts, slopes, boreholes, dewatering structures, including associated facilities and apparatus, by the producer or others, including contractors and subcontractors, at a coal mine or coal production facility. 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
  • real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • relatively permanent: means lasting at least a year in duration without the necessity for regularly scheduled recurring service to maintain the capital improvement. See West Virginia Code 11-15-2
  • repair: means , and is limited to, repairs which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
  • selling: includes any transfer of the possession or ownership of tangible personal property or custom software for a consideration, including a lease or rental, when the transfer or delivery is made in the ordinary course of the transferor'. 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
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • structure: includes , but is not limited to, everything built up or composed of parts joined together in some definite manner and attached or affixed to real property or which adds utility to real property or any part thereof or which adds utility to a particular parcel of property and is intended to remain there for an indefinite period of time. 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
  • Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15-2
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Taxpayer: means any person liable for the tax imposed by this article or additions to tax, penalties and interest imposed by article ten of this chapter. See West Virginia Code 11-15-2
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
  • Transmission: means the act or process of causing liquid, natural gas or electricity to pass or be conveyed from one place or geographical location to another place or geographical location through a pipeline or other medium for commercial purposes. See West Virginia Code 11-15-2
  • Transportation: means the act or process of conveying, as a commercial enterprise, passengers or goods from one place or geographical location to another place or geographical location. See West Virginia Code 11-15-2
  • Trustee: A person or institution holding and administering property in trust.
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
  • 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