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WV Code § 11-15A-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15A. Use Tax|§11-15A-29. Effective Date

 The provisions of this article, as amended or added during the regular legislative session in the year 2003, shall take effect January 1, 2004, and apply to all sales made on or after that date and to all returns and payments due on or after that day.
WV Code § 11-15B-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-1. Title

The provisions of this article shall be known as and referred to as the "Streamlined Sales and Use Tax Administration Act".
WV Code § 11-15B-2a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-2a. Streamlined Sales and Use Tax Agreement Defined

As used in this article and articles fifteen and fifteen-a of this chapter, the term “Streamlined Sales and Use Tax Agreement” or “agreement” means the agreement adopted November 12, 2002, by states that enacted authority to engage in multistate discussions similar to that provided in section four of this article, except when the context in which the term is used clearly indicates that a different meaning is intended by the Legislature. “Agreement” includes amendments to the agreement adopted by the implementing states in calendar years 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012 and amendments adopted by the governing board on or before, January 31, 2017, but does not include any substantive changes in the agreement adopted after January 31, 2017.
WV Code § 11-15B-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-3. Legislative Findings

(a) The Legislature finds that a streamlined sales and use tax administration system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The Legislature further finds that this state should participate in multistate discussions to review and/or amend the terms of the agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.(b) The Legislature finds that the streamlined sales and use tax agreement adopted November 12, 2002, by representatives of the states participating in multistate discussions to amend and implement the agreement substantially complies with the requirements of section seven of this article, as enacted in the year 2002, and that this state should now sign the agreement.
WV Code § 11-15B-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-4. Authority to Participate in Multistate Negotiations

For the purposes of reviewing and/or amending the agreement embodying the simplification requirements as contained in section seven of this article, the state shall enter into multistate discussions. For purposes of such discussions, the state shall be represented by no more than four delegates, two of whom shall be appointed by the President of the Senate and the Speaker of the House of Delegates. The other two delegates shall be the secretary of tax and revenue and the Tax Commissioner, or their respective designees.
WV Code § 11-15B-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-4a. Representatives to Governing Board of Streamlined Sales and Use Tax Agreement

Upon implementation of the streamlined sales and use tax agreement and this state becoming a party to the agreement, West Virginia shall have four representatives to the governing board of the agreement. Two representatives shall be the Secretary of Revenue and the Tax Commissioner, or their respective designees; and two representatives shall be appointed by the President of the Senate and the Speaker of the House of Delegates.
WV Code § 11-15B-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-5. Authority to Enter Agreement

(a) The Tax Commissioner is authorized and directed to enter into the streamlined sales and use tax agreement, after June 30, 2003, with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.(b) In furtherance of the agreement, the Tax Commissioner is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The Tax Commissioner is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The Tax Commissioner or the commissioner's designee is authorized to represent this state before the other states that are signatories to the agreement.
WV Code § 11-15B-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-6. Relationship to State Law

No provision of the agreement authorized by this article, in whole or part, invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at or after membership of this state in the agreement, must be by the action of this state.
WV Code § 11-15B-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-7. Agreement Requirements

The Tax Commissioner may not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the following requirements:(1) Simplified state rate. -- The agreement must set restrictions to limit over time the number of state rates.(2) Uniform standards. -- The agreement must establish uniform standards for the following:(A) The sourcing of transactions to taxing jurisdictions;(B) The administration of exempt sales; and(C) Sales and use tax returns and remittances.(3) Central registration. -- The agreement must provide a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.(4) No nexus attribution. -- The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.(5) Local sales and use taxes. -- The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:(A) Restricting variances between the state and local tax bases;(B) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to or be subject to independent audits from local taxing jurisdictions;(C) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and(D) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.(6) Monetary allowances. -- The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.(7) State compliance. -- The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.(8) Consumer privacy. -- The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.(9) Advisory councils. -- The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
WV Code § 11-15B-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-8. Cooperating Sovereigns

The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
WV Code § 11-15B-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-9. Limited Binding and Beneficial Effect

(a) The agreement authorized by this article binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.(b) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
WV Code § 11-15B-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-10. Seller and Third-Party Liability

(a) (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due the state on all sales transactions it processes for the seller except as set out in this section.(2) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.(b) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax.(c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
WV Code § 11-15B-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-11. Seller Registration

(a) General. -- A seller that registers to collect West Virginia sales and use taxes using the online sales and use tax registration system established under the Streamlined Sales and Use Tax Agreement is not required to also register under article twelve of this chapter unless the seller has sufficient presence in this state that provides at least the minimum contacts necessary for a Constitutionally sufficient nexus for this state to require registration and payment of the registration tax under article twelve of this chapter.(b) Registration of seller making no sales. -- A Model II or Model III seller may elect to register as a seller that anticipates making no sales if the seller had no sales in West Virginia for the preceding twelve months. Such election does not relieve the seller of its agreement pursuant to subsection (a) of section twelve of this article to collect taxes on all sales into this state as well as for all other states participating in the agreement or its liability for remitting to the proper states any taxes collected.(c) A written signature from the seller is not required.(d) Registration by agent. -- A person appointed by a seller to represent the seller before the states that are members of the agreement may register the seller under the agreement under uniform procedures approved by the governing board. The appointment of an agent shall be in writing and submitted to this state if requested by the Tax Commissioner.(e) Cancellation of registration. -- A seller may cancel its registration under the system at any time under uniform procedures adopted by the governing board. Cancellation does not relieve the seller of its liability for remitting to the state any taxes collected.(f) Nothing in this section shall be construed to relieve a seller of any legal obligation it may have to register or any obligation to collect and remit taxes for at least thirty-six months and meet all other requirements for amnesty set out in section thirteen of this article in order to be eligible for amnesty.(g) Sellers shall be registered as follows:(1) Model I sellers will be automatically registered.(2) Model II and Model III sellers will be automatically registered but may elect to be registered as a seller which anticipates making no sales in the state.(h) The provisions of subsections (b) and (g) of this section shall become effective on January 1, 2010, and are retroactive to that date.
WV Code § 11-15B-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-12. Effect of Seller Registration and Participation in Streamlined Sales and Use Tax Administration

(a) Collection of tax. -- By registering under the Streamlined Sales and Use Tax Agreement, the seller agrees to collect and remit sales and use taxes as levied under articles fifteen and fifteen-a of this chapter for all taxable sales into this state as well as for all other states participating in the agreement. Subsequent withdrawal or revocation of a member state does not relieve a seller of its responsibility to remit taxes previously or subsequently collected on behalf of the state.(b) Effect of registration. -- If the state has withdrawn or been expelled from the Streamlined Sales and Use Tax Agreement, the Tax Commissioner may not use registration with the central registration system and the collection of sales and use taxes in the member states as a factor in determining whether the seller has a nexus with the state for any tax at any time.
WV Code § 11-15B-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-13. Amnesty for Registration

(a) Subject to the limitations in this section:(1) The Tax Commissioner shall provide amnesty for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the streamlined sales and use tax agreement: Provided, That the seller was not registered in this state in the twelve-month period preceding October 1, 2005, the effective date of this state's participation in the Streamlined Sales and Use Tax Agreement.(2) The amnesty precludes assessment for uncollected or unpaid sales or use tax together with additions to tax, penalty or interest for sales made during the period the seller was not registered in this state: Provided, That registration under the agreement occurs within twelve months after the date on which the governing board determines that an adequate number of certified service providers have been certified by the governing board to collect taxes under the agreement.(b) Exceptions. -- The amnesty is not available:(1) To a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes; or(2) For sales or use taxes already paid or remitted to the state or to taxes collected by the seller for this state.(c) Period of amnesty. -- The amnesty is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration under the agreement and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. The statute of limitations applicable to asserting a tax liability during this thirty-six month period is tolled.(d) Effect of amnesty. -- The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
WV Code § 11-15B-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-14. General Sourcing Definitions

(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.
WV Code § 11-15B-14a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-14a. Application of General Sourcing Rules and Exclusion From the Rules

(a) Sellers shall source the sale of a product in accordance with section fifteen of this article. The provisions of said section apply regardless of the characterization of the product as tangible personal property, computer software or digital goods or a service. The provisions of said section only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use.(b) Section fifteen of this article does not apply to sales or use tax levied on telecommunication services as defined in section two-b of this article. Telecommunication services shall be sourced in accordance with section nineteen of this article.
WV Code § 11-15B-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15B. Streamlined Sales and Use Taxes|§11-15B-18. Relief From Certain Liability for Purchasers

(a) A purchaser is relieved from liability for penalty to this state and local jurisdictions of this state for having failed to pay the correct amount of sales or use tax in the following circumstances:(1) A purchaser's seller or certified service provider relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments or in the taxability matrix completed by this state pursuant to Section 328 of the Streamlined Sales and Use Tax Agreement;(2) A purchaser holding a direct pay permit relied on erroneous data provided by this state on tax rates, boundaries, taxing jurisdiction assignments or in the taxability matrix completed by this state pursuant to Section 328 of the Streamlined Sales and Use Tax Agreement;(3) A purchaser relied on erroneous data provided by this state in the taxability matrix completed by this state pursuant to Section 328 of the Streamlined Sales and Use Tax Agreement; or(4) A purchaser using databases pursuant to subdivisions (3), (4) and (5), subsection (d), section thirty-five of this article relied on erroneous data provided by this state on tax rates, boundaries or taxing jurisdiction assignments. After providing adequate notice as determined by the governing board, this state, having provided an address-based database for assigning taxing jurisdictions pursuant to subdivisions (4) and (5), subsection (d), section thirty-five of this article, shall cease providing liability relief for errors resulting from the reliance on the database provided by this state under the provisions of subdivision (3), subsection (d), section thirty-five of this article.(b) A purchaser is relieved from liability for tax and interest to this state and its local jurisdictions for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (a) of this section, provided that, with respect to reliance on the taxability matrix completed by this state pursuant to Section 328 of the Streamlined Sales and Use Tax Agreement, relief is limited to the state's erroneous classification in the taxability matrix of terms included in the Streamlined Sales and Use Tax Agreement library of definitions as "taxable" or "exempt", "included in sales price" or "excluded from sales price" or "included in the definition" or "excluded from the definition".(c) For purposes of this section, the term "penalty" means an amount imposed for noncompliance that is not fraudulent, willful or intentional which is in addition to the correct amount of sales or use tax and interest.