West Virginia § 7-27-35 Sourcing rules for county transportation sales and use taxes

West Virginia Statutes

§ 7-27-35 — Sourcing rules for county transportation sales and use taxes

West Virginia § 7-27-35

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 27LETTING OUR COUNTIES ACT LOCALLY ACT

This text of West Virginia § 7-27-35 (Sourcing rules for county transportation sales and use taxes) 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 § 7-27-35 (2026).

Text

Sales, purchases and uses of tangible personal property, custom software and taxable services shall be sourced for purposes of imposition and payment of county transportation sales and use taxes imposed pursuant to this article in accordance with the sourcing rules set forth in article fifteen-b, chapter eleven of this code applicable to the taxes imposed by articles fifteen and fifteen-a, chapter eleven of this code.

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Sales, purchases and uses of tangible personal property, custom software and taxable services shall be sourced for purposes of imposition and payment of county transportation sales and use taxes imposed pursuant to this article in accordance with the sourcing rules set forth in article fifteen-b, chapter eleven of this code applicable to the taxes imposed by articles fifteen and fifteen-a, chapter eleven of this code.