West Virginia § 11-15B-14 General sourcing definitions

West Virginia Statutes

§ 11-15B-14 — General sourcing definitions

West Virginia·Ch. 11 TAXATION·Art. 15B STREAMLINED SALES AND USE TAXES

(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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(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.

West Virginia § 11-15B-14 (General sourcing definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Repealed.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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