West Virginia § 11-15-6 Vendor must show sale or service exempt; presumption

West Virginia Statutes

§ 11-15-6 — Vendor must show sale or service exempt; presumption

West Virginia § 11-15-6

Ch. 11TAXATION

Art. 15CONSUMERS SALES AND SERVICE TAX

This text of West Virginia § 11-15-6 (Vendor must show sale or service exempt; presumption) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-15-6 (2026).

Text

(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.

(b)To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.

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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.

(b) To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.