reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-35. Import Confirmation Number; Civil Penalty

(a) The commissioner may require an importer who acquires motor fuel for import from a person who is not a supplier or a permissive supplier to obtain an import confirmation number from the commissioner before importing the motor fuel. The importer shall write the import confirmation number on the shipping document issued for the motor fuel. If required by the commissioner, the importer shall obtain a separate import confirmation number for each delivery of motor fuel into West Virginia.
(b) An importer who does not obtain an import confirmation number when required by this section is subject to the following civil penalty.
(1) For the first violation, the amount is $5,000.
(2) For each subsequent violation the amount is $10,000.
(c) The civil penalty is payable by the person in whose name the transport vehicle is registered.
(d) Civil penalties prescribed under this section are assessed, collected and paid in the same manner as the motor fuel excise tax imposed by this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-36. Improper Sale or Use of Untaxed Motor Fuel; Civil Penalty

(a) Any person who commits any of the following violations is subject to the civil penalty specified in subsection (b) of this section:
(1) Sells or stores any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed as such, unless that use is allowed under the authority of 26 U.S.C. §4082;
(2) Willfully alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel;
(3) Uses dyed diesel fuel in a highway vehicle unless that use is allowed under the authority of 26 U.S.C. §4082;
(4) Acquires, sells or stores any motor fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by section five of this article has been paid; or
(5) Uses any motor fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by section five of this article has been paid.
(b) The amount of the civil penalty for the first two violations of this section in a calendar year, as described in subsection (a) of this section, is $10 per gallon of motor fuel based upon the maximum capacity of the motor fuel storage tank, container or storage tank of the highway vehicle, watercraft or aircraft in which the motor fuel is found or $1,000, whichever is greater: Provided, That for each subsequent violation in the same calendar year, the penalty is $15 per gallon based upon the maximum capacity of the motor fuel storage tank, container or storage tank of the highway vehicle, watercraft or aircraft in which the motor fuel is found or $2,000, whichever is greater.
(c) Each violation is subject to a separate civil penalty.
(d) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-37. Refusal to Allow Inspection or Taking of Fuel Sample; Civil Penalty

(a) Any person who refuses to allow an inspection authorized by section forty-five of this article or to allow the taking of a fuel sample authorized by said section is subject to a civil penalty of $5,000 for each refusal. If the refusal is for a sample to be taken from a vehicle, the person operating the vehicle and the owner of the vehicle are jointly and severally liable for payment of the civil penalty. If the refusal is for a sample to be taken from any other storage tank or container, the owner of the storage tank or container and the owner of the motor fuel in the storage tank or container, if different from the owner of the storage tank or container, are jointly and severally liable for payment of the civil penalty.
(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-38. Engaging in Business Without a License; Civil Penalty

(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained such a valid license is subject to the following civil penalty.
(1) For the first violation the amount is $5,000.
(2) For each subsequent violation the amount is $10,000.
(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-39. Preventing a Person From Obtaining a License; Civil Penalty

(a) Any terminal operator, supplier, or position holder in a terminal who, by use of coercion, threat, intimidation or any other means of interference, intentionally prevents any person from applying for or obtaining a license issued under this article is subject to the following civil penalty.
(1) For the first violation the amount is $5,000.
(2) For each subsequent violation the amount is $10,000.
(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-40. Filing a False Return; Failure to File Return; Civil Penalty

(a) Any person liable for a tax levied under this article who files a false return, report or document under the provisions of this article with the intent to evade the tax levied by section five of this article is subject to a civil penalty equal to the total amount of tax evaded, or not collected, by the filing of a return, report or document. The civil penalty is in addition to the amount of the tax evaded or not collected.
(b) Any person liable for a tax levied under this article who fails to file, even if no tax is due, within thirty days after it is due any return required by this article is subject to a civil penalty of $50 for each month, or part thereof, the return is not filed. The civil penalty is in addition to the amount of tax not correctly returned.
(c) Any person required to file a return under this article who fails to file within thirty days after it is due is subject to a civil penalty of $50 for each month, or part thereof, the return is not filed.
(d) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-42. Unlawful Importing, Transportation, Delivery, Storage or Sale of Motor Fuel; Sale to Enforce Assessment

(a) Upon the discovery of any motor fuel illegally imported into, or illegally transported, delivered, stored or sold in, this state, the commissioner shall order the tank or other storage receptacle in which the motor fuel is located to be seized and locked or sealed until the tax, interest, penalties and additions levied under this article are assessed and paid.
(b) If the assessment for the tax is not paid within thirty days, the commissioner is hereby authorized, in addition to the other remedies authorized in this article, to sell the motor fuel and use the proceeds of the sale to satisfy the assessment due, with any funds that exceed the assessment and costs of the sale being returned to the owner of the motor fuel: Provided, That the sale of seized property be conducted in accordance with the requirements established in article ten of this chapter.
(c) All motor fuel and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired motor fuel, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported or acquired motor fuel is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of motor fuel, is considered contraband and shall be forfeited to this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-43. Record-Keeping Requirements

(a) Each person required to be licensed under section ten of this article and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the commissioner for the reasonable administration of this article.
(b) The records required by this section to be retained shall be kept and maintained for a period to include the commissioner's current calendar year and the previous three calendar years.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-44. Inspection of Records

(a) The commissioner may, during the usual business hours of the day, examine records, books, papers, storage tanks and any other equipment of any person required to maintain records for the purpose of ascertaining the quantity of motor fuel received, produced, manufactured, refilled, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this article has been paid.
(b) If a person required to maintain records is open for business during hours which the commissioner may not consider usual business hours, the commissioner may examine the person's books and records during the person's normal business hours, which are those hours when the person is open for business at any of the person's places of business. If the person does not maintain the books and records on the premises, the commissioner may inspect the books and records where they are maintained, irrespective of the working hours at the location, as long as one of the person's places of business maintains hours at the time of day during which the commissioner asserts his or her inspection powers.
(c) While performing inspections authorized by section forty-five of this article, the commissioner may also inspect the books and records kept to determine any motor fuel tax liability under this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-45. Authority to Inspect

(a) The commissioner, upon presenting appropriate credentials to the owner, operator, or agent in charge, is authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected.
(b) Inspections may be conducted at any place where taxable motor fuel or motor fuel dyes or markers are, or may be, produced, altered, or stored, or at any site where evidence of production, alteration, or storage is discovered.
(c) The commissioner may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of motor fuel, motor fuel dyes or markers. Inspection may also be made of any equipment used for, or in connection with, the production, storage, or transportation of motor fuel, motor fuel dyes or markers, including equipment used for the dyeing or marking of motor fuel.
(d) The commissioner may stop, inspect and issue citations to operators of motor vehicles for violations of this article at sites where motor fuel is, or may be, produced, stored, or loaded into or consumed by motor vehicles. The commissioner may enter into agreements with other agencies of this state to provide assistance in stopping and inspecting motor vehicles for violations of this article.
(e) Inspections may occur at any terminal, motor fuel storage facility that is not a terminal, retail motor fuel facility, highway rest stop, and designated inspection site.
(f) The commissioner may, on the premises or at a designated inspection site, take and remove samples of motor fuel in reasonable quantities as necessary to determine the composition of the motor fuel.
(g) Nothing contained in this section is construed to prohibit the issuance of a citation for the violation of the provisions of this article on the open highway or other than the spot check areas where the violation of this article is discovered when the motor vehicle is lawfully stopped for any other criminal violation of the laws of this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-46. Marking Requirements for Dyed Diesel Fuel Storage Facilities

(a) A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark each visible storage tank and each dispensing device with the phrase "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use," or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle.
(b) The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-47. Disposition of Tax Collected; Dedicated Receipts; Reports

(a) There is hereby created and established in the State Treasury a special revolving fund to be known and designated as the "Motor Fuel General Tax Administration Fund." The commissioner is authorized to retain one half of one percent of the tax collected pursuant to the provisions of this article: Provided, That in any fiscal year in which the tax collected pursuant to the provisions of this article exceed $300 million, the commissioner is authorized to retain an additional one percent of the tax in excess of the $300 million that is collected. The amounts retained by the commissioner under this subsection shall be deposited in the motor fuel general tax administration fund and may be expended for the general administration of taxes imposed by this chapter.
(b) All remaining tax collected under the provisions of this article after deducting the amount of any refunds lawfully paid shall be paid into the state road fund and used only for the purpose of construction, reconstruction, maintenance and repair of highways, matching of federal moneys available for highway purposes and payment of the interest and sinking fund obligations on state bonds issued for highway purposes.
(c) Not less than monthly, beginning July 1, 2007, the Commissioner of Highways shall report to the Joint Committee on Government and Finance or its designated subcommittee on the amount of tax paid into the state road fund under subsection (b) of this section, any matching federal funds, and all expenditures therefrom.
2023 West Virginia Code › Chapter 11. Taxation › Article 14C. Motor Fuel Excise Tax › §11-14C-48. Motor Fuel Excise Tax Shortfall State Road Fund Support Payment

There is hereby created in the State Treasury a special fund to be known and designated as the Motor Fuel Excise Tax Shortfall Reserve Fund to be administered by the Tax Commissioner for the purposes provided by this section. The fund shall consist of moneys transferred to the General Revenue Fund pursuant to appropriation of the Legislature. At the end of each fiscal year, during the fund's existence, the moneys in the fund shall not expire to the General Fund, but shall remain available for expenditure during the ensuing fiscal year. The fund shall terminate on December 1, 2009. Any moneys remaining in the fund on that termination date shall be transferred to the State Road Fund and used only for the purpose of reconstruction, renovation, maintenance and repair of secondary roads.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-1a. Legislative Findings

The Legislature hereby finds and declares that:
(1) It is the intent of the Legislature that the consumers sales tax imposed by the provisions of article fifteen and the use tax imposed by the provisions of article fifteen-a of this chapter, be complementary laws and wherever possible be construed and applied to accomplish such 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-a of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-3b. Exceptions to Reduced Rate of Tax on Food and Food Ingredients Intended for Human Consumption

The reduced rate of tax provided on food and food ingredients intended for human consumption provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of "prepared food", as defined in article fifteen-b of this chapter, which shall remain taxable at the general rate of tax specified in section three of this article and section two, article fifteen-a of this chapter: Provided, That after June 30, 2007, the reduced rate of tax provided in section three-a of this article shall not apply to sales, purchases and uses by consumers of "prepared food", "food sold through vending machines" and "soft drinks" as defined in article fifteen-b of this chapter, which shall be taxed at the general rate of tax specified in section three of this article and section two, article fifteen-a of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-4. Purchaser to Pay; Accounting by Vendor

(a) Unless assumed or absorbed by the vendor in accordance with the provisions of 11-15A-8 of this code, the purchaser shall pay to the vendor the amount of tax levied by this article which is added to and constitutes a part of the sales price, and is collectible by the vendor who shall account to the state for all tax paid by the purchaser.
(b) The vendor shall keep records necessary to account for:
(1) The vendors gross proceeds from sales of personal property and services;
(2) The vendors gross proceeds from taxable sales;
(3) The vendors gross proceeds from exempt sales;
(4) The amount of taxes collected under this article, which taxes shall be held in trust for the State of West Virginia until paid over to the Tax Commissioner or if assumed or absorbed in accordance with the provisions of 11-15A-8 of this code, the extent to which such taxes were so absorbed or assumed; and
(5) Any other information as required by this article or 11-15B-1
et seq
. of this code, or as required by the Tax Commissioner.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-4a. Noncollection of Tax; Liability of Vendor

If any vendor does not collect the tax imposed by 11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or 11-15B-1
et seq
. of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-4b. Liability of Purchaser; Assessment and Collection

(a)
General.
Unless the vendor assumed or absorbs the tax imposed by this article in accordance with 11-15A-8 of this code, if any purchaser refuses or otherwise does not pay to the vendor the tax imposed by 11-15-3 of this code, or a purchaser refuses to present to the vendor a proper certificate indicating the sale is not subject to this tax, or presents to the vendor a false certificate, or after presenting a proper certificate uses the items purchased in a manner that the sale would be subject to the tax, the purchaser shall be personally liable for the amount of tax applicable to the transaction or transactions.
(b)
Collection of tax from purchaser
. Except as otherwise provided in this chapter, nothing in this section relieves any purchaser who owes the tax and who has not paid the tax imposed by 11-15-3 of this code from liability for payment of the tax. In those cases, the Tax Commissioner has authority to make an assessment against the purchaser, based upon any information within his or her possession or that may come into his or her possession. This assessment and notice thereof shall be made and given in accordance with 11-10-7 and 11-10-8 of this code.
(c)
Liability of vendor
. This section may not be construed as relieving the vendor from liability for the tax, except as otherwise provided in this article or 11-15B-1
et seq
. of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-4c. Collection of Fee in Addition to the Consumers Sales Tax for Sales of Mobile Factory-Built Homes; Deposit of Additional Fee in West Virginia Affordable Housing Trust Fund

(a) There is imposed, in addition to the sales tax imposed by the provisions of this article and §11-15A-1 et seq. of this code, a fee of $20 on all sales by licensed dealers of factory-built homes as that term is defined in §37-15-2 of this code to be collected as provided in §11-15B -1 et seq. of this code and remitted to the Tax Commissioner to be deposited by the commissioner in the Affordable Housing Fund, as provided in §31-18-20d of this code.
(b) The moneys collected from this additional fee shall be segregated from other funds of the West Virginia Housing Development Fund and shall be accounted for separately. None of these moneys may be expended by the West Virginia Housing Development Fund to defray administrative and operating costs and expenses actually incurred by the West Virginia Housing Development Fund.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-5. Total Amount Collected Is to Be Remitted

No profit shall accrue to any person as a result of the collection of the tax levied by this article notwithstanding the total amount of the taxes collected may be in excess of the amount for which the person would be liable by the application of the rate of tax levied by section three of this article to the vendor's gross proceeds from taxable sales and services. The total amount of all taxes collected by the vendor shall be returned and remitted to the Tax Commissioner as provided in this article or article fifteen-b of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-6. Vendor Must Show Sale or Service Exempt; Presumption

(a) The burden of proving that a sale or service was exempt from the tax shall be upon the vendor, unless the vendor takes from the purchaser an exemption certificate signed by and bearing the address of the purchaser and setting forth the reason for the exemption and substantially in the form prescribed by the Tax Commissioner.
(b) To prevent evasion, it is presumed that all sales and services are subject to the tax until the contrary is clearly established.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-7. Tax on Gross Proceeds of Sales or Value of Manufactured, etc., Products

(a) A person exercising the privilege of producing for sale, profit or commercial use, any natural resources, product or manufactured product, and either engaged in the business of selling such product not otherwise exempted herein, or engaged in a business or activity in which such natural resource, product or manufactured product is used or consumed by him and such use or consumption is not otherwise exempt under this article, shall make returns of the gross proceeds of such sales or, in the absence of sale, the gross value of the natural resource, product or manufactured product, so used or consumed by him and pay the tax imposed by 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) The provisions of this section, as amended by this act, shall apply to natural resources, products or manufactured products, used or consumed by the producer or manufacturer thereof on or after May 1, 1989.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-8. Furnishing of Services Included; Exceptions

The provisions of this article apply not only to selling tangible personal property and custom software, but also to the furnishing of all services, except professional and personal services, and except those services furnished by businesses subject to the control of the Public Service Commission when the service or the manner in which it is delivered is subject to regulation by the Public Service Commission.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-8b. Nonresident Contractor--Registration, Bond, etc.

(a) Every nonresident contractor shall register with the Tax Commissioner prior to engaging in the performance of a contract in this state.
(b) (1) At the time of registration, the contractor shall deposit with the Tax Commissioner six percent of the amount the contractor is to receive for the performance of the contract which shall be held within a Contractors Use Tax Fund pending the completion of the contract, the determination of the taxes due this state under this article and article fifteen-a of this chapter because of such contract and the payment of the tax.
(2) In lieu of the deposit, the contractor may provide a corporate surety bond to be approved by the Tax Commissioner as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the compensating tax due this state.
(c) In addition, within thirty days after registration, under this section, the contractor shall file a statement with the Tax Commissioner itemizing the machinery, materials, supplies, and equipment that he has or will have on hand at the time he begins the fulfillment of the contract, including where such tangible personal property has been brought, shipped, or transported from outside this state upon which neither the tax imposed by this article nor article fifteen-a of this chapter has been paid, and shall pay the tax due thereon at the time of filing and thereafter shall report and pay the taxes as required by this article and article fifteen-a of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-8c. Transition Rules for Elimination of Exemption for Materials and Supplies Incorporated in Real Property Owned by Governmental Entities

(a) General rule. -- The expired provisions in subsection (j), section nine of this article, which previously exempted sales of tangible personal property to persons engaging in the activity of contracting, pursuant to a written contract with the United States, this state, or with a political subdivision thereof, or with a public corporation created by the Legislature or by another governmental entity pursuant to an act of the Legislature, for a building or structure, or improvement thereto, or other improvement to real property that is or will be owned and used by the governmental entity for a governmental or proprietary purpose, shall continue in force for:
(1) Tangible personal property purchased by a contractor on or after October 1, 1990, in fulfillment of a written contract for contracting, as defined in section two of this article, that was executed and legally binding on the parties thereto on or before September 15, 1990; or in fulfillment of a written contract entered into after said fifteenth day of September pursuant to a written bid for contracting that was made on or before said fifteenth day of September that was binding on the contractor, but only to the extent that the bid is subsequently incorporated into a written contract; and
(2) Tangible personal property purchased by a contractor on or after October 1, 1990, for consumption or use in fulfillment of a written contract for the construction of a new improvement to real property, the construction or operation of which was approved by a federal or state regulatory body prior to September 15, 1990, or pursuant to a federal grant awarded prior to said fifteenth day of September.
(b) Renewals and extensions. -- A renewal of any contract shall constitute a new contract for purposes of this section, and the date of entry into a contract renewal by the parties, the date or dates of tender of consideration and the time of performance of any contractual obligations under a renewed contract shall be treated as the dates for determining application of this section to the renewed contract. Extensions of time granted or agreed upon by the parties to a contract for performance of the contract or for tender of consideration under the contract shall not be treated as contract renewals. Contracts to which such extensions apply shall be treated under these transition rules as if the original contractual provisions for performance and tender of consideration remain in effect. For purposes of this section, the terms "contract" or "contracts", and "contract renewal" or "renewal" shall have the same meaning as defined in subsection (d), section eight-a of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-9a. Exemptions; Exceptions for Sales of Liquors and Wines to Private Clubs

The exemptions provided in this article for sales of tangible personal property and services rendered for use or consumption in connection with the conduct of the business of selling tangible personal property to consumers or dispensing a service subject to the tax under this article and, for sales of tangible personal property for the purpose of resale in the form of tangible personal property, shall not apply to persons or organizations licensed under authority of article seven, chapter sixty of this code, for the purchase of liquor or wines for resale either from the Alcohol Beverage Control Commissioner or from retail liquor licensees licensed under authority of article three-a, chapter sixty of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-9c. Exemption for Services and Materials Regarding Technical Evaluation for Compliance to Federal and State Environmental Standards Provided by Environmental and Industrial Consultants

The service of providing technical evaluations for compliance with federal and state environmental standards provided by environmental and industrial consultants who have formal certification through the West Virginia Department of Environmental Protection or the West Virginia Bureau for Public Health or both is exempt from the tax imposed by this article. For purposes of this exemption, the service of providing technical evaluations for compliance with federal and state environmental standards includes those costs of tangible personal property directly used in providing the services that are separately billed to the purchaser of the services, and on which the tax imposed by this article has previously been paid by the service provider.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-9e. Apportionment of Purchase Price; Existing Contracts Protected

Whenever a purchaser will use acquired tangible personal property, a service, or the results of a service for both exempt and nonexempt purposes, the gross proceeds of such sale paid to the vendor for such property or service shall be apportioned between the exempt and nonexempt uses, in a manner established as reasonable by the Tax Commissioner, by regulations the Tax Commissioner may prescribe, for the purpose of determining the tax liability in respect of such purchase.
Contracts existing, executed, and binding prior to July 1, 1987, for the purchase of tangible personal property or services, by lease or otherwise, and in connection with which an exemption from tax was applicable to such purchase prior to such date but terminated on and after the same; no new tax liability shall arise in respect of payments to be subsequently made under such a contract nor to payments prepaid thereunder for any periods subsequent to such date, but only new contracts entered into on and after July 1, 1987, shall be liable for tax under the provisions of this article or of article fifteen-a of this chapter where such a prior applicable exemption has been so terminated.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-9f. Exemption for Sales and Services Subject to Special District Excise Tax

Notwithstanding any provision of this article to the contrary, any sale or service upon which a special district excise tax is paid, pursuant to the provisions of section twelve, article twenty-two, chapter seven of this code, section eleven, article thirteen-b, chapter eight of this code, or section twelve, article thirty-eight, chapter eight of this code is exempt from the tax imposed by this article: Provided, That the special district excise tax does not apply to sales of gasoline and special fuel.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-9g. Exemption for Clothing, Footwear and School Supplies for Limited Period in the Year 2004

(a) The sale of an article of clothing or footwear designed to be worn on or about the human body and the sale of school supplies, such as pens, pencils, binders, notebooks, reference books, book bags, lunch boxes, computers, computer accessories and calculators, is exempted from the taxes imposed by this article if:
(1) The sales price of the article or school supply, except for a computer or computer accessory, is less than $100;
(2) The sales price of a computer is less than $750 after credit for any manufacturer's rebate or computer accessory is less than $100 after credit for any manufacturer's rebate; and
(3) The sale takes place during a period beginning at 12:01 a.m. eastern daylight time on the first Friday in August, 2004, and ending at 12 midnight eastern daylight time on the following Sunday in August, 2004.
(b) This section does not apply to:
(1) Any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the athletic activity or protective use for which it is designed;
(2) Accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;
(3) The rental of clothing, footwear or school supplies;
(4) Furniture; and
(5) Tangible personal property for use in a trade or business.
2023 West Virginia Code › Chapter 11. Taxation › Article 15. Consumers Sales and Service Tax › §11-15-9j. Direct Pay Permits for Health Care Providers

Any person having a right or claim to any exemption set forth in section nine-i of this article 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 section nine-d of this article and section three-d, article fifteen-a of this chapter, give to the vendor his or her West Virginia direct pay permit number.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.