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WV Code § 11-15-34 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-34. Tourism Development Project Tax Credit

(a) There is allowed as a credit against the consumers sales and service tax collected and required to be remitted pursuant to this article from the operation of an approved tourism development project as defined in section three, article two-e, chapter five-b of this code, the amount determined under section eight, article two-e, chapter five-b of this code relating to the tourism development project tax credit.(b) The Tax Commissioner may propose legislative rules in accordance with article three, chapter twenty-nine-a of this code designed to require the filing of forms designed by the Tax Commissioner to reflect the intent of this section and article two-e, chapter five-b of this code.
WV Code § 11-15A-1a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-1a. Legislative Findings

The Legislature hereby finds and declares that:(1) It is the intent of the Legislature that the use tax imposed by the provisions of article fifteen-a and the consumers sales tax imposed by the provisions of article fifteen of this chapter be complementary laws and wherever possible be construed and applied to accomplish the intent as to the imposition, administration and collection of these taxes; and(2) On and after January 1, 2004, the taxes levied by this article and article fifteen of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.
WV Code § 11-15A-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-2. Imposition of Tax; Six Percent Tax Rate; Inclusion of Services as Taxable; Transition Rules; Allocation of Tax and Transfers

(a) An excise tax is hereby levied and imposed on the use in this state of tangible personal property, custom software or taxable services, to be collected and paid as provided in this article or article fifteen-b of this chapter, at the rate of six percent of the purchase price of the property or taxable services, except as otherwise provided in this article.(b) Calculation of tax on fractional parts of a dollar. -– The tax computation under subsection (a) of this section shall be carried to the third decimal place and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.(c) "Taxable services," for the purposes of this article, means services of the nature that are subject to the tax imposed by article fifteen of this chapter. In this article, wherever the words "tangible personal property" or "property" appear, the same shall include the words "or taxable services," where the context so requires.(d) Use tax is hereby imposed upon every person using tangible personal property, custom software or taxable service within this state. That person's liability is not extinguished until the tax has been paid. A receipt with the tax separately stated thereon issued by a retailer engaged in business in this state, or by a foreign retailer who is authorized by the Tax Commissioner to collect the tax imposed by this article, relieves the purchaser from further liability for the tax to which the receipt refers.(e) Purchases of tangible personal property or taxable services made for the government of the United States or any of its agencies by ultimate consumers is subject to the tax imposed by this section. Industrial materials and equipment owned by the federal government within the State of West Virginia of a character not ordinarily readily obtainable within the state, is not subject to use tax when sold, if the industrial materials and equipment would not be subject to use taxes if sold outside of the state for use in West Virginia.(f) This article does not apply to purchases made by counties or municipal corporations.
WV Code § 11-15A-2a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-2a. Tax on Value of Property Used or Consumed in This State

(a) Except as otherwise provided, a person who produces for sale, profit or commercial use, any natural resource, product or manufactured product, and uses or consumes such natural resource, product or manufactured product, in this state shall make returns of the gross value of the natural resource, product or manufactured product, so used or consumed by him in this state, and pay the tax imposed by this article, when such use or consumption is not otherwise exempt under this article.(b) The Tax Commissioner shall promulgate such uniform and equitable rules as he deems necessary for determining the gross value upon which the tax imposed by this article is levied in the absence of a sale, which value shall correspond as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by the same person or by another person.(c) A person who purchases or leases machinery or equipment or other tangible personal property for use in another state and then uses or consumes such property in this state shall pay the tax imposed by this article on the value of the property so used or consumed in this state. The Tax Commissioner shall promulgate such uniform and equitable rules as he deems necessary for determining the measure of the tax imposed by this article with respect to such property.(d) The provisions of this section shall apply to property used or consumed in this state on or after May 1, 1989.
WV Code § 11-15A-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-3. Exemptions

(a) The use in this state of the following tangible personal property, custom software and services is hereby specifically exempted from the tax imposed by this article to the extent specified:(1) All articles of tangible personal property and custom software brought into the State of West Virginia by a nonresident individual thereof for his or her use or enjoyment while temporarily within this state or while passing through this state, except gasoline and special fuel: Provided, That fuel contained in the supply tank of a motor vehicle that is not a motor carrier may not be taxable.(2) Tangible personal property, custom software or services, the gross receipts from the sale of which are exempt from the sales tax by the terms of article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended, and the property or services are being used for the purpose for which it was exempted.(3) Tangible personal property, custom software or services, the gross receipts or the gross proceeds from the sale of which are required to be included in the measure of the tax imposed by article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended, and upon which the tax imposed by said article fifteen has been paid.(4) Tangible personal property, custom software or services, the sale of which in this state is not subject to the West Virginia consumers sales tax.(5) Fifty percent of the measure of tax on mobile homes utilized by the owners thereof as their principal year-round residence and dwelling. (b) The provisions of this section, as amended in the year 2003, shall apply on and after January 1, 2004.
WV Code § 11-15A-3a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-3a. Moving Residence or Business Into State

The tax imposed by this article does not apply to tangible personal property, custom software or services purchased outside this state for use outside this state by a person who at that time was a nonresident natural person, or a business entity not actually doing business within this state, who or which later brings tangible personal property or custom software into this state in connection with his or her establishment of a permanent residence or business in this state: Provided, That the property was purchased more than six months prior to the date it was first brought into this state, or six months prior to the establishment of his or her residence or business, whichever first occurs.
WV Code § 11-15A-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-4. Evidence of Use

For the purpose of the proper administration of this article to prevent evasion of the tax, evidence that tangible personal property, custom software or a service was sold by any person for delivery in this state is prima facie evidence that the tangible personal property, custom software or service was sold for use in this state.
WV Code § 11-15A-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-5. How Collected

Unless otherwise provided in this chapter, the tax imposed in 11-15A-2 of this code shall be collected in the following manner:(1) The tax upon the use of all tangible personal property, custom software or services, sold by a retailer engaging in business in this state, or by any other retailer as the Tax Commissioner authorizes pursuant to 11-15A-7 or 11-15B-1 et seq. of this code, shall be collected by the retailer and remitted to the State Tax Commissioner, pursuant to the provisions of 11-15A-6 through 11-15A-10, inclusive, of this code, or by the seller registered under 11-15B-1 et seq. of this code, in accordance with the provisions of this article and 11-15B-1 et seq. of this code.(2) The tax upon the use of all tangible personal property, custom software, and taxable services not paid pursuant to subdivision (1) of this section, shall be paid to the Tax Commissioner directly by any person using the property or service within this state, pursuant to the provisions of 11-15A-11 of this code.
WV Code § 11-15A-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-6. Collection by Retailer

(a) Unless otherwise provided in this chapter, every retailer engaging in business in this state and making sales of tangible personal property, custom software, or taxable services for delivery into this state, or with the knowledge, directly or indirectly, that the property or service is intended for use in this state, that are not exempted under the provisions of 11-15A-3 of this code, shall at the time of making the sales, whether within or without the state, collect the tax imposed by this article from the purchaser, and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commissioner, if the Tax Commissioner prescribes by rule.(b) Each retailer shall list with the Tax Commissioner the name and address of all the retailers agents operating in this state, and the location of any and all distribution or sales houses or offices or other places of business in this state of the retailer and the retailers agent or agents.
WV Code § 11-15A-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-7. Foreign Retailers

The Tax Commissioner may, in his or her discretion, upon application authorize the collection of the tax imposed in section two of this article by any retailer not engaging in business within this state, who, to the satisfaction of the Tax Commissioner, furnishes adequate security to insure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax in the manner, and subject to the rules and agreements as the Tax Commissioner prescribes. When authorized, it is the duty of the retailer to collect the tax upon all tangible personal property, custom software and services sold to the retailer's knowledge for use within this state, in the same manner and subject to the same requirements as a retailer engaging in business within this state. The authority and permit may be canceled when, at any time, the Tax Commissioner considers the security inadequate, or that the tax can more effectively be collected from the person using the property or taxable service in this state.
WV Code § 11-15A-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-8. Absorbing Tax

(a) A retailer may advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the tax or any part thereof imposed by this article will be assumed or absorbed by the retailer or that any part required to be added to the purchase price will be refunded, so long as:(1) The retailer separately states the selling price of the property sold and the full amount of tax imposed by this article on such property; and (2) For each sale for which the retailer assumes or absorbs all or any part of the tax imposed by this article, the retailer shall remit to the Department of Tax and Revenue the full amount of such tax with the return that covers the period in which the retailer completed the sale or transaction.(b) The Tax Commissioner has the power to adopt and promulgate rules for adding, assuming, or absorbing the tax, or the equivalent thereof, by providing different methods applying uniformly to retailers within the same general classification for the purpose of enabling retailers to add, assume, absorb, or collect, as far as practicable, the amount of the tax.(c) The provisions of this section shall apply to 11-15-1 et seq. of this code, with the same force and effect as if this section was expressly incorporated therein.
WV Code § 11-15A-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-9. Tax as Debt

The tax required to be collected by any retailer pursuant to section six, six-a or seven of this article, or by any seller or certified service provider pursuant to article fifteen-b of this chapter, and any tax collected by any retailer, seller or certified service provider pursuant to section six, six-a or seven of this article, or article fifteen-b of this chapter, constitutes a debt owed by the retailer, seller or certified service provider to this state. The amount of tax collected shall be held in trust for the State of West Virginia until paid over to the Tax Commissioner.
WV Code § 11-15A-10a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-10a. Credit for Sales Tax Liability Paid to Another State

(a) A person is entitled to a credit against the tax imposed by this article on the use of a particular item of tangible personal property, custom software or service equal to the amount, if any, of sales tax lawfully paid to another state for the acquisition of that property or service: Provided, That the amount of credit allowed does not exceed the amount of use tax imposed on the use of the property in this state.(b) For purposes of this section:(1) "Sales tax" includes a sales tax or compensating use tax imposed on the use of tangible personal property or a service by the state in which the sale occurred; and(2) "State" includes the District of Columbia but does not include any of the several territories organized by Congress.
WV Code § 11-15A-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-11. Liability of User

(a) Any person who uses any tangible personal property, custom software or the results of a taxable service upon which the tax herein imposed has not been paid either to a retailer or direct to the Tax Commissioner is liable for the amount of the nonpayment, and persons required by law to hold a West Virginia business registration certificate shall on or before the fifteenth day of the month next succeeding each quarterly period pay the tax imposed in section two of this article upon all the property and services used by him or her during the preceding quarterly period and accompanied by returns the Tax Commissioner prescribes: Provided, That if the aggregate annual tax liability of any person under this article is $600 or less, the person shall, in lieu of the quarterly payment and filing, pay the tax on or before the fifteenth day of the first month next succeeding the end of his or her taxable year, and shall file the annual return as may be prescribed by the Tax Commissioner. The Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the foregoing minimum amounts.(b) Any individual who is not required by law to hold a West Virginia business registration certificate, who uses any personal property or taxable service upon which the West Virginia use tax has not been paid either to a retailer or directly to the Tax Commissioner is liable for the West Virginia use tax upon property or taxable services and, notwithstanding the amount of the annual aggregate annual tax liability, shall pay the use tax imposed upon all property or taxable services used by him or her during the taxpayer's federal taxable year on or before April 15 of the taxpayer's next succeeding federal tax year, and shall file the annual return therewith as the Tax Commissioner may authorize or require.(c) All of the provisions of section ten with reference to quarterly or annual returns and payments are applicable to the returns and payments required under this section.
WV Code § 11-15A-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-12. Bond to Secure Payment

The Tax Commissioner may, when in his judgment it is necessary and advisable to do so in order to secure the collection of the tax levied under this article, authorize any person subject to such tax and any retailer required or authorized to collect such tax, pursuant to the provisions of sections six and seven of this article, to file with him a bond issued by a surety company authorized to transact business in this state and approved by the Insurance Commissioner as to solvency and responsibility, in such amount as the Tax Commissioner may fix, to secure the payment of any tax, additions to tax, penalties and interest due or which may become due from such person. In lieu of such bond, securities approved by the Tax Commissioner, in such amount as he may prescribe, may be deposited with him which securities shall be kept in the custody of the State Treasurer and may be sold by him at public or private sale, after notice to the depositor thereof, if it becomes necessary to do so in order to recover any tax, additions to tax, penalties and interest due. Upon any such sale, the surplus, if any, above the amounts due under this article and article ten of this chapter, shall be returned to the person who deposited the securities.
WV Code § 11-15A-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-18. Seller Must Show Sale Not at Retail; Presumption

(a) The burden of proving that a sale was not taxable shall be upon the seller, unless, the seller, in good faith, takes from the purchaser a certificate signed by and bearing the address of the purchaser setting forth the reason for exemption of the sale from imposition of the tax.(b) Notwithstanding subsection (a) of this section, a seller is relieved of the good faith requirement for the taking of an exemption certificate in accordance with article fifteen-b of this chapter, and any rule promulgated by the Tax Commissioner.(c) To prevent evasion it is presumed that all proceeds are subject to the tax until the contrary is clearly established.(d) This certificate shall be substantially in the form prescribed by the Tax Commissioner.
WV Code § 11-15A-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-21. Books; Examination

(a) Every retailer required or authorized to collect taxes imposed by this article and every person using in this state tangible personal property, custom software or taxable services shall keep records, receipts, invoices, and other pertinent papers as the Tax Commissioner requires, in any form as the Tax Commissioner requires.(b) In addition to the Tax Commissioner's powers set forth in article ten of this chapter, the Tax Commissioner or any of his or her duly authorized agents is hereby authorized to examine the books, papers, records and equipment of any person who either:(1) Is selling tangible personal property, custom software or taxable services; or(2) Is liable for the tax imposed by this article, and to investigate the character of the business of any person in order to verify the accuracy of any return made, or if no return was made by the person, to ascertain and determine the amount due under the provisions of this article.
WV Code § 11-15A-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-22. Canceling or Revoking Permits

Whenever any retailer engaging in business in this state, or authorized to collect the tax imposed in this article pursuant to section seven of this article, fails to comply with any of the provisions of this article or any orders, or rules of the Tax Commissioner prescribed and adopted for this article under article ten of this chapter, the Tax Commissioner may, upon notice and hearing, by order, cancel the business registration certificate, if any, issued to the retailer under article twelve, chapter eleven of the Code of West Virginia, 1931, as amended, or if the retailer is a corporation authorized to do business in this state under article fifteen, chapter thirty-one-d of this code or article fourteen, chapter thirty-one-e of this code, may certify to the Secretary of State a copy of an order finding that the retailer has failed to comply with certain specified provisions, orders, or rules. The Secretary of State shall, upon receipt of the certification, revoke the permit authorizing the corporation to do business in this state, and shall issue a new permit only when the corporation has obtained from the Tax Commissioner an order finding that the corporation has complied with its obligations under this article. No order authorized in this section shall be made until the retailer is given an opportunity to be heard and to show cause why the order should not be made, and the corporation shall be given twenty days' notice of the time, place and purpose of the hearing, which shall be heard as provided in article ten-a of this chapter. The Tax Commissioner shall have the power in his or her discretion to issue a new business registration certificate after the business registration certificate is canceled.
WV Code § 11-15A-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-23. Tax Imposed Is in Addition to All Other Taxes and Charges

The tax imposed under this article shall be in addition to all other taxes, licenses or charges to which the persons taxed herein are subject under the law of this state. It is the purpose of this article to rest a fair share of the tax burden, commensurate with the benefits received, upon those exercising the privilege taxed hereby within this state.
WV Code § 11-15A-27 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-27. Construction; Partial Unconstitutionality

(a) If a court of competent jurisdiction finds that the provisions of this article and of article fifteen-b of this chapter conflict and cannot be harmonized, then the provisions of article fifteen-b shall control.(b) If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this article is for any reason held to be invalid, unlawful or unconstitutional, that decision does not affect the validity of the remaining portions of this article or any part thereof.
WV Code § 11-15A-28 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-28. General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article fifteen-a with like effect as if said act were applicable only to the tax imposed by this article fifteen-a and were set forth in extenso in this article fifteen-a.