Source: http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb329%20intr.htm&yr=2011&sesstype=RS&i=329
Timestamp: 2018-03-21 05:21:15
Document Index: 324979242

Matched Legal Cases: ['§11', '§11', '§11', '§11', '§11', '§11', '§11', '§11']

(By Senators Prezioso, D. Facemire, Unger, Plymale, McCabe and Klempa)
[Introduced January 27, 2011; referred to the Committee on Finance.]
A BILL to amend and reenact §11-15B-2, §11-15B-2a, §11-15B-24 and §11-15B-32 of the Code of West Virginia, 1931, as amended, all relating to the administration of sales and use tax generally; adding new definitions; clarifying present definitions; incorporating changes to the Streamlined Sales and Use Tax Agreement; adding a computer software maintenance contract as a Streamlined Sales and Use Tax Agreement defined term; relieving seller of tax liability in certain instances; and providing new effective dates.
(NOTE: The purpose of this bill is to update code provisions to conform to the Streamlined Sales Tax Agreement. The bill adds new definitions and clarifies present definitions. The bill incorporates changes to the Streamlined Sales and Use Tax Agreement and adds computer software maintenance contracts as a Streamlined Sales and Use Tax Agreement. The bill also relieves a seller of tax liability in certain instances. The bill provides new effective dates.
Eng. Senate Bill No. 329--A Bill to amend and reenact §11-15B-2, §11-15B-2a, §11-15B-24 and §11-15B-32 of the Code of West Virginia, 1931, as amended, all relating to the administration of sales and use tax generally; adding new definitions; clarifying present definitions; incorporating changes to the Streamlined Sales and Use Tax Agreement; adding a computer software maintenance contract as a Streamlined Sales and Use Tax Agreement defined term; relieving seller of tax liability in certain instances; and providing new effective dates.