reglab/housing_qa huggingface dataset:
WV Code § 11-15-9k (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9k. Annual Exemption for Purchases of Energy Efficient Products

(a) There is established an annual sales tax holiday on the sale of specified Energy Star qualified products from the taxes imposed by this article if:(1)(A) The sales price of the specified Energy Star qualified product is $2,500 or less per purchase for noncommercial home or personal use; and(B) The sale takes place in 2008 during a period beginning at 12:01 a.m. eastern daylight time on September 1, and ending at 11:59 p.m. eastern daylight time on September 7, ; or(2)(A) The sales price of the specified Energy Star qualified product is$5,000 or less per purchase for noncommercial home or personal use; and(B) The sale takes place in 2009 during a period beginning at 12:01 a.m. eastern daylight time on September 1, and ending at 11:59 p.m. eastern daylight time on November 30, ; or(C) In 2010 during a period beginning at 12:01 a.m. eastern daylight time on September 1, and ending at 11:59 p.m. eastern daylight time on November 30, .(b) This section does not apply to tangible personal property for use in a trade or business.(c) Definition. -- As used in this section, the term "Energy Star qualified product" means a product that meets the energy efficient guidelines set by the United States Environmental Protection Agency and the United States Department of Energy that are authorized to carry the Energy Star label. Covered products are those listed at www.energystar.gov or successor address.
WV Code § 11-15-9l (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9l. Exemption for Sales of Clothing and Clothing Accessories by Tax-Exempt Organizations

(a) Sales of clothing and clothing accessories by organizations that are exempt from federal income taxes under Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code of 1986, as amended, and that have annual revenue obtained from the sales of less than $40,000, are exempt from the tax imposed under this article and article fifteen-a of this chapter: Provided, That the purpose of the sale is to obtain revenue for the activities and functions of the organization, and the revenue obtained is exempt from federal income tax and actually expended for that purpose: Provided, however, That the clothing and clothing accessories sold are acquired or obtained by donation only, without compensation, remuneration or consideration to the donor. The Tax Commissioner may, by rule, specify the exemption authorized in this section to be a "per se" exemption for which exemption certificates are not required.
WV Code § 11-15-9m (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9m. Discretionary Designation of per Se Exemptions

Notwithstanding any other provision of this code, the Tax Commissioner may, by rule, specify those exemptions authorized in this article or in other provisions of this code or applicable federal law for which exemption certificates or direct pay permits are not required.
WV Code § 11-15-9o (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9o. Exemption for Dues, Fees and Assessments Paid to a Homeowners’ Association by a Member; Taxable Expenses of Homeowners’ Association; Definitions

(a) Membership dues, fees and assessments paid to a homeowners’ association by a member thereof are exempt from the tax imposed by this article if the dues, fees and assessments are for the purpose of permitting or funding the homeowners’ associations’ payment of common expenses when acting in its representative capacity for its members: Provided, That purchases for resale of tangible personal property and services for use by the homeowners’ association, when acting in its representative capacity for its members, are subject to the tax under this article unless the purchases are otherwise exempt under another provision of this code.(b) For purposes of this article:(1) “Homeowners’ association” means a homeowners’ association as defined in Section 528 of the Internal Revenue Code of 1986, as amended. The term “homeowners’ association” also includes any unit owners’ association organized under section one hundred one, article three, chapter thirty-six-b of this code.(2) “Member” means a person having membership rights in a homeowners’ association, in accordance with the provisions of its articles of incorporation, bylaws or other instruments creating its form and organization; and having bona fide rights and privileges in the organization ordinarily conferred on members of the homeowners’ association, such as the right to vote, the right to elect officers and directors and the right to hold office within the organization. The term “member” also includes a “unit owner” as that term is defined in section one hundred three, article one, chapter thirty-six-b of this code.(3) “Common expenses” means expenditures made by, or financial liabilities of, the association, together with any allocations to reserves, where the association is acting on behalf of, and for the benefit of its members.
WV Code § 11-15-9q (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9q. Exemption for Sales by Schools and Volunteer School Support Groups

Notwithstanding any other provisions of this code to the contrary, sales of tangible personal property and services by not-for-profit volunteer school support groups for elementary or secondary schools located in this state, which hold fund raisers for their schools that last no more than 14 consecutive days and are held not more than 18 times during any 12-month period, are exempt from the taxes imposed by §11-15-1 et seq. and §11-15A-1 et seq. of this code, if the sole purpose of the sales is to obtain revenue for the functions and activities of an elementary or secondary school located in this state. This exemption applies to such sales without regard to whether the volunteer school support organizations holds, or does not hold, an exemption under §501(c)(3) or §501(c)(4) of the Internal Revenue Code of 1986, as amended.
WV Code § 11-15-9r (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9r. Exemption for Precious Metals

(a) Notwithstanding any provision of this code to the contrary, the sale of investment metal bullion or investment coins as defined in subsections (b) and (c) of this section are exempted from the taxes imposed by this article and §11-15A-1 et seq. of this code.(b) "Investment metal bullion" means any elementary precious metal which has been put through a process of smelting or refining, including gold, silver, platinum, and palladium, and which is in such a state or condition that its value depends upon its content and not its form. "Investment metal bullion" does not include precious metal which has been assembled, fabricated, manufactured, or processed in one or more industrial, professional, aesthetic, or artistic uses.(c) "Investment coins" means numismatic coins or other forms of money and legal tender manufactured of gold, silver, platinum, palladium, or other metal and of the United States or any foreign nation with a fair market value greater than any nominal value of such coins. "Investment coins" does not include jewelry or works of art made of coins, nor does it include commemorative medallions.
WV Code § 11-15-9t (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9t. Exemption for Purchases of Services and Tangible Personal Property Sold for the Repair, Remodeling, and Maintenance of Aircraft; Defining Terms

(a) The following sales are exempt from the consumers sales and service tax: Sales of aircraft repair, remodeling, and maintenance services, or to an engine or other component part of an aircraft; sales of tangible personal property that is permanently affixed or permanently attached as a component part of an aircraft, as part of the repair, remodeling, or maintenance service; and sales of machinery, tools, or equipment directly used or consumed exclusively in the repair, remodeling, or maintenance of aircraft, aircraft engines, or aircraft component parts for an aircraft, or used exclusively in combination with the purposes specified in this subsection and the purposes specified in 11-15-9(a)(33) of this code.(b) Any person having a right or claim to any exemption set forth in this section shall: First, pay to the vendor the tax imposed by this article and then apply to the Tax Commissioner for a refund or credit, or, as provided in 11-15-9d and 11-15A-3d of this code, give to the vendor his or her West Virginia direct pay permit number: Provided, That a person having a right or claim to the exemption set forth in this section may apply to the Tax Commissioner for permission to use an exemption certificate. Upon the granting of such permission, a person having a right or claim to the exemption set forth in this section may, in lieu of paying the tax imposed by this article and filing a claim for refund, execute a certificate of exemption, in the form required by the Tax Commissioner, and deliver it to the vendor of the property or service in the manner required by the Tax Commissioner.(c) The Tax Commissioner shall promulgate emergency rules and shall propose rules for legislative approval in accordance with the provisions of 29A-3-1 et seq. of this code to establish eligibility requirements for the exemption established by this section.(d) The provisions of this section shall apply to sales made on and after September 1, 2021.
WV Code § 11-15-9u (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-9u. Exemption for Sales of Small Arms and Ammunitions

(a) Notwithstanding any provision of this code to the contrary, the sale of small arms and small arms ammunition, as those terms are defined in subsections (b) and (c) of this section, are exempted from the taxes imposed by this article and by 11-15A-1 et seq. of this code.(b) "Small arms" means any portable firearm, designed to be carried and operated by a single person, including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of 10 gauge or smaller.(c) "Small arms ammunition" means firearm ammunition designed for use in small arms.
WV Code § 11-15-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-10. Tax Paid by Ultimate Consumer

It is the intent of this article that the tax levied hereunder shall be passed on to and be paid by the ultimate consumer. The amount of the tax shall be added to the sales price, and shall constitute a part of that price and be collectible as such.
WV Code § 11-15-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-11. Exemption for Certain Organizations

(a) Sales of taxable services by a corporation or organization that are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, and that meet the requirements set forth in subsection (b) of this section, are exempt from the tax imposed by this article, except that this exemption shall not apply to sales of taxable services to the extent that income received from the sales of such services is taxable under Section 511 of the Internal Revenue Code.(b) The exemption set forth in this section applies only to those corporations or organizations meeting the following criteria:(1) The corporation or organization is organized and operated primarily for charitable or educational purposes and its activities and programs contribute importantly to promoting the general welfare of youth, families and the aged, improving health and fitness and providing recreational opportunities to the public;(2) The corporation or organization offers membership or participation in its programs and activities to the general public and charges fees or dues which make its programs and activities accessible by a reasonable cross-section of the community; and(3) The corporation or organization offers financial assistance on a regular and on-going basis to individuals unable to afford the organization's membership dues or fees.(c) The Tax Commissioner is prohibited from issuing any assessments and from taking any other action under article ten of this chapter after December 31, 1991, to collect the tax imposed by this article from an organization described in subsections (a) and (b) of this section that did not collect the tax on transactions occurring before July 1, 1992. The Tax Commissioner is also prohibited from refunding any tax collected by a qualified organization prior to July 1, 1992, that was paid over to the Tax Commissioner.(d) For purposes of this section, the term "corporation" and the term "organization" are used interchangeably and mean a corporation or other organization that is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code, as amended.(e) Nothing in this section shall affect the application of this article to nonprofit tax-exempt hospitals.
WV Code § 11-15-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-12. Agreements by Competing Taxpayers

To provide uniform methods of adding the average equivalent of the tax to the selling price in each sale or transaction subject to the tax, appropriate rules and regulations, except as otherwise herein provided, may be agreed upon or adopted by competing taxpayers or associations of taxpayers, except that all collections shall be made on the basis of the total transaction at the time of sale, without regard to the value of the separate items making up the total amount of the sale. Such rules and regulations, if they do not involve price fixing, shall not be deemed illegal as in restraint of trade or commerce. The Tax Commissioner shall cooperate in formulating such rules and regulations, and, in the event appropriate rules and regulations are not submitted to him within thirty days after this article takes effect, or within a reasonable extended period fixed by the Tax Commissioner, he shall himself formulate and promulgate appropriate rules and regulations to effectuate the purpose of this section.
WV Code § 11-15-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-13. Remittance of Tax When Sale on Credit

A vendor doing business wholly or partially on a credit basis shall remit to the Tax Commissioner the tax due on the credit sale for the month in which the credit transaction occurred.
WV Code § 11-15-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-14. When Separate Records of Sales Required

(a) Any vendor engaged in a business subject to this tax, who is at the same time engaged in some other kind of business, occupation or profession, not taxable under this article, shall keep records to show separately the transactions used in determining the tax base taxed under this article.(b) In the event the person fails to keep separate records there shall be levied upon the person a tax based upon the entire gross proceeds of both or all of the person's businesses.
WV Code § 11-15-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-15. Sales to Affiliated Companies or Persons

In determining gross proceeds of sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from a sale are not indicative of the true value of the subject matter of the sale, the Tax Commissioner shall prescribe uniform and equitable rules for determining the amount upon which the tax shall be levied, corresponding as nearly as possible to gross proceeds from the sale of similar products of like quality or character, where no common interest exists between the parties.
WV Code § 11-15-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-17. Liability of Officers of Corporation, etc.

If the taxpayer is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default on the part of the association or corporation, and payment of the tax and any additions to tax, penalties and interest thereon imposed by article ten of this chapter may be enforced against them as against the association or corporation which they represent.
WV Code § 11-15-18a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-18a. Receivership; Bankruptcy; Priority of Tax

All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person or entity, subject to 38-10C-1 et seq. of this code and subject to the priority of taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article.
WV Code § 11-15-19 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-19. Other Times for Filing Returns

The Tax Commissioner may, upon written request, authorize a taxpayer whose books and records are not kept on a monthly basis to file returns at times other than those specified in section sixteen, but in no event shall a taxpayer make less than one return a calendar month, except as provided by section twenty or as may be authorized in writing by the Tax Commissioner.
WV Code § 11-15-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-20. Quarterly and Annual Returns

(a) When the total consumers sales and use tax remittance for which a person is liable does not exceed an average monthly amount over the taxable year of $250, he or she may pay the tax and make a quarterly return on or before the twentieth day of the first month in the next succeeding quarter in lieu of monthly returns: Provided, That the Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the minimum amount established in this subsection.(b) When the total consumers sales and use tax remittance for which a person is liable does not in the aggregate exceed $600 for the taxable year, he or she may pay the tax and make an annual return on or before thirty days after the end of his or her taxable year for federal and state income tax purposes: Provided, That the Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the minimum amount established in this subsection.(c) The amendments to this section enacted in the year 2006 are effective for tax years beginning on or after January 1, 2006.
WV Code § 11-15-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-21. Annual Return; Extension of Time

(a) Date due. -- On or before thirty days after the end of the tax year, each person liable for the payment of any tax due under this article shall make and file an annual return in such form as may be required by the Tax Commissioner, showing:(1) Total gross proceeds of his business for preceding tax year,(2) Gross proceeds upon which the tax for that year was computed, and(3) Any other information necessary in the computation or collection of the tax that the Tax Commissioner may require.(b) Supporting schedule for consolidated return. -- Whenever a person operates two or more places of business and files a consolidated monthly return, a schedule shall be attached to the consolidated annual return showing, for each place of business, total sales and charges for rendering services, total transactions subject to tax and total tax collections.(c) Payment. -- After deducting the amount of prior payments during the tax year, the taxpayer shall forward the annual return along with payment of any remaining tax, due for the preceding tax year, to the Tax Commissioner. The taxpayer or his duly authorized agent shall verify the return under oath.(d) Extension of time. -- The Tax Commissioner for good cause shown, may, on written application of a taxpayer, extend the time for making any return required by the provisions of this article.
WV Code § 11-15-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-22. Consolidated Returns

A person operating two or more places of business of like character from which are made or dispensed sales or services which are taxable hereunder shall file consolidated returns covering all such sales or services.
WV Code § 11-15-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-23. Keeping and Preserving of Records

Each taxpayer shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices, bills of lading and such other pertinent documents in such form as the Tax Commissioner may by regulation require. Such records and other documents shall be preserved for a period of time not less than three years, unless the Tax Commissioner shall consent in writing to their destruction within that period or by order require that they be kept longer.
WV Code § 11-15-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-25. Records of Nonresidents Doing Business in State

A nonresident person or foreign corporation engaged in a business within this state in the conduct of which the tax levied by this article becomes due, shall keep within this state adequate records concerning the operation of the business, and all taxes collected in the course of the business. The amount of the tax collected shall not be transmitted outside of this state without the written consent of, and in accordance with the conditions prescribed by the Tax Commissioner.
WV Code § 11-15-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-26. Records of Tax Commissioner; Preservation of Returns

The Tax Commissioner shall keep full and accurate records of all moneys received by him He shall preserve all returns filed with him hereunder for five years.
WV Code § 11-15-31 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-31. Construction and Severability

(a) Construction. –- 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) Severability. -– 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 may not affect the validity of the remaining portions of this article or any part thereof.
WV Code § 11-15-32 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-32. 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 with like effect as if said act were applicable only to the tax imposed by this article fifteen and were set forth in extenso in this article fifteen.
WV Code § 11-15-33 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 15. Consumers Sales and Service Tax|§11-15-33. 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.