Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 15B: STREAMLINED SALES AND USE TAXES/§ 11-15B-14
West Virginia Statutes

§ 11-15B-14 — General sourcing definitions

West Virginia § 11-15B-14
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 15BSTREAMLINED SALES AND USE TAXES

This text of West Virginia § 11-15B-14 (General sourcing definitions) 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 § 11-15B-14 (2026).

Text

(a)Definition of receive or receipt. -- For the purposes of subsection (a), section fifteen of this article, the terms "receive" and "receipt" mean:
(1)Taking possession of tangible personal property;
(2)Making first use of services; or
(3)Taking possession or making first use of computer software or digital goods, whichever comes first.
(b)Limitation. -- The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.

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Legislative History

2008 Reg. Sess., SB596; 2003 Reg. Sess., HB3014

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Repealed.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
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Bluebook (online)
West Virginia § 11-15B-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-15B-14.