West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-30 - Sales to and Purchases by Nonresident Individuals

Current through Register Vol. XLI, No. 28, July 12, 2024
30.1. Any person who makes sales within this
				State of tangible personal property or services to nonresident individuals must
				charge and collect the consumers sales and service tax from such individuals.
				If the purchaser takes possession of the property at the time of the sale, it
				is considered prima facie evidence that such sale was consummated within this
				State and is subject to the consumers sales and service tax. The burden to
				prove the contrary shall rest upon the vendor. Sales otherwise taxable are not
				exempt because such are made to nonresidents, except sales of tangible personal
				property or services that are completed outside this State.
30.2. Any sale of tangible personal property
				within this State to a nonresident which is delivered by the vendor to such
				purchaser outside this State shall not relieve the vendor from the
				responsibility of collecting the consumers sales and service tax unless the
				vendor's books, records and other evidence show that such delivery was
				indispensable to the sale and that the sale was consummated outside this State.
				The fact that a purchaser has an out-of-state address and the property was
				mailed or delivered to such address is not sufficient to relieve imposition of
				the consumers sales and service tax; nor does such fact establish consummation
				of sale outside this State.
30.3.
				Vendors who complete sales of tangible personal property outside this State to
				nonresidents of this State are not required to collect West Virginia consumers
				sales and service tax but may subject themselves to consumers sales and service
				tax liability to the state of which the purchaser is a resident. Of course, the
				purchaser may be subjected to use tax in his home state.
30.4. Services performed within West Virginia
				for nonresidents are subject to the consumers sales and service tax. If a West
				Virginia serviceman or repairman performs a service outside this State, said
				person is not required to collect the tax.
30.5. Examples.
Example 1. X, a resident of Ohio, visits a West Virginia
				  furniture store and purchases furniture for $500. X makes payment, and the
				  vendor delivers the goods to the purchaser in Ohio. Said sale is taxable for
				  the consumers sales and service tax and the vendor must collect that tax in the
				  amount of $30.00, unless the vendor can show (via a written sales contract,
				  etc.) that the delivery was not incidental to the sale and was, in fact,
				  indispensable and that the sale was consummated in Ohio.
Example 2. A resident of Virginia takes a toaster into West
				  Virginia and has the same repaired by a serviceman. The person performing the
				  service must collect the consumers sales and service tax. However, if the
				  person performing the services goes to the purchaser's home in Virginia to
				  repair the appliance, no such tax is applicable.
Example 3. A repairman travels to Virginia and takes
				  possession of an appliance which he takes to his shop in West Virginia. After
				  making the repairs at his place of business, the serviceman then delivers the
				  appliance to the owner's residence in Virginia. The serviceman must charge and
				  collect West Virginia consumers sales and service tax on his services, inasmuch
				  as such services were performed within this State, unless delivery out-of-state
				  was indispensable, not incidental to consummation of the service
				  provided.