Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 15: CONSUMERS SALES AND SERVICE TAX/§ 11-15-10
West Virginia Statutes

§ 11-15-10 — Tax paid by ultimate consumer

West Virginia·Ch. 11 TAXATION·Art. 15 CONSUMERS SALES AND SERVICE TAX
It is the intent of this article that the tax levied hereunder shall be passed on to and be paid by the ultimate consumer. The amount of the tax shall be added to the sales price, and shall constitute a part of that price and be collectible as such.

Free access — add to your briefcase to read the full text and ask questions with AI

West Virginia § 11-15-10 (Tax paid by ultimate consumer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

1943 Reg. Sess., HB46; 1937 Reg. Sess., SB153; 1937 Reg. Sess., HB60

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
View on official source ↗