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 110-15-9a - Method for Claiming Exemptions, Refunds of Tax, Credit Against Other Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
9a.1. General. -
				Any person having a right or claim to an exemption from the consumers sales and
				service tax or the use tax by reason of any of the foregoing exemptions in
				Section 9 of these regulations, except those exemptions set forth in Sections
				9.2, 9.3, 9.5, 9.6 and 9.7 of these regulations, and who is not utilizing the
				direct pay permit procedure authorized in Section 9c of these regulations,
				shall pay to the vendor the consumers sales and service tax and use tax imposed
				and may exercise or assert such exemption only in accordance with the following
				Section 9a.2 or Section 9a.3 of these regulations.
9a.2. No refund shall be due and no credit
				shall be allowed unless the taxpayer or assignee shall have filed a claim for
				refund or a claim for credit, as appropriate, with the Tax Commissioner in
				accordance with this Section.
9a.3.
				Any claim for a refund of consumers sales and service tax or use tax
				overpayments or a tax credit for consumers sales and service tax or use tax
				overpayments which is not timely filed or not filed in proper form or in
				accordance with the requirements of this Section shall not be construed to
				constitute an obligation of the State of West Virginia for payment. No
				overpayment of consumers sales and service tax or use tax shall be subject to
				either W. Va. Code ''11-10-17(d) or 11-10-17(e)(1).
9a.4. Filing Claim for Refund. - Any person
				who has paid the consumers sales and service tax or the use tax imposed and who
				may lawfully claim any exemption set forth under Section 9.1 of these
				regulations which is not enumerated in the foregoing Section 9a.1 of these
				regulations, may exercise or assert such claim by filing a claim for refund of
				the consumers sales and service tax or the use tax overpayments on such form
				and in such manner as the Tax Commissioner may require and in accordance with
				the requirements of this Section.
9a.5. Filing Claim for Credit. - In lieu of
				filing a claim for refund of consumers sales and service tax and use tax
				overpayments, the taxpayer may, at his option and within one year from the date
				of payment of the tax, file a claim for credit on such form and in such manner
				as the Tax Commissioner may require and credit the amount of consumers sales
				and service tax and use tax overpayments against certain payments of other
				taxes due, so long as such credit is applied in accordance with the
				requirements in Sections 9a.3.1 through 9a.3.10 of these regulations.
9a.5.1. This procedure may not be utilized
				unless the purchaser has submitted a properly completed application for credit
				to the Tax Commissioner.
9a.5.1.1. An
				application for credit is required each time a purchaser seeks to utilize this
				procedure.
9a.5.1.2. Any credit may
				be disallowed as a result of Tax Department audits of the taxpayer's
				records.