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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 15A. Use Tax
Article 15A. Use Tax
§11-15A-1. Definitions
§11-15A-1a. Legislative Findings
§11-15A-2. Imposition of Tax; Six Percent Tax Rate; Inclusion of Services as Taxable; Transition Rules; Allocation of Tax and Transfers
§11-15A-2a. Tax on Value of Property Used or Consumed in This State
§11-15A-2b. Tax on the Manufacture, Sale and Installation of Modular Dwellings
§11-15A-3. Exemptions
§11-15A-3a. Moving Residence or Business Into State
§11-15A-3d. Direct Pay Permits
§11-15A-4. Evidence of Use
§11-15A-5. How Collected
§11-15A-6. Collection by Retailer
§11-15A-6a. Collection by Certain Other Retailers
§11-15A-6b. Collection of Tax by Marketplace Facilitators and Referrers
§11-15A-7. Foreign Retailers
§11-15A-8. Absorbing Tax; Criminal Penalty
§11-15A-9. Tax as Debt
§11-15A-10. Payment to Tax Commissioner
§11-15A-10a. Credit for Sales Tax Liability Paid to Another State
§11-15A-11. Liability of User
§11-15A-12. Bond to Secure Payment
§11-15A-13. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004
§11-15A-13a. Tax on Motor Fuel Effective January 1, 2004
§11-15A-18. Seller Must Show Sale Not at Retail; Presumption
§11-15A-21. Books; Examination
§11-15A-22. Canceling or Revoking Permits
§11-15A-23. Tax Imposed Is in Addition to All Other Taxes and Charges
§11-15A-27. Construction; Partial Unconstitutionality
§11-15A-28. General Procedure and Administration
§11-15A-29. Effective Date