§ 11-15A-5 — How collected

West Virginia § 11-15A-5

• Jurisdiction: West Virginia
• Ch. 11: TAXATION
• Art. 15A: USE TAX

Text

Unless otherwise provided in this chapter, the tax imposed in §11-15A-2 of this code shall be collected in the following manner:

(1) The tax upon the use of all tangible personal property, custom software or services, sold by a retailer engaging in business in this state, or by any other retailer as the Tax Commissioner authorizes pursuant to §11-15A-7 or §11-15B-1et seq. of this code, shall be collected by the retailer and remitted to the State Tax Commissioner, pursuant to the provisions of §11-15A-6 through §11-15A-10, inclusive, of this code, or by the seller registered under §11-15B-1et seq. of this code, in accordance with the provisions of this article and §11-15B-1et seq. of this code.

(2) The tax upon the use of all tangible personal property, custom software, and taxable services not paid pursuant to subdivision (1) of this section, shall be paid to the Tax Commissioner directly by any person using the property or service within this state, pursuant to the provisions of §11-15A-11 of this code.

Legislative History

2021 Reg. Sess., SB661; 2020 Reg. Sess., SB832; 2003 Reg. Sess., HB3014; 2003 Reg. Sess., SB1; 1951 Reg. Sess., SB127