West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-28 - Municipal Sales and Service and Use Tax Administration › Section 110-28-4 - Administration and Collection of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. A municipality that imposes a municipal
				sales and use tax may not administer or collect the tax but shall use the
				services of the Tax Commissioner to administer, enforce and collect the
				municipal tax imposed in the same manner as the state consumers sales and
				service tax and use tax. All legislative, interpretive and procedural rules
				promulgated by the Tax Commissioner to administer and enforce the provisions of
				articles fifteen, fifteen-a and fifteen-b, chapter eleven of the West Virginia
				Code and the provisions of W. Va. CSR §
									110-15-1,
et
				seq.,
apply to the implementation, administration, collection and
				enforcement of any municipal sales and use tax imposed and all provisions of
				those enactments shall be read
in extenso
herein.
4.2. Any municipal sales and use tax shall be
				imposed in addition to the consumers sales and service tax and use tax imposed
				pursuant to articles fifteen and fifteen-a, chapter eleven of the West Virginia
				Code on sales made and services rendered and on the use of tangible personal
				property, custom software or taxable services within the boundaries of the
				municipality and, except as exempted or excepted, all sales made and services
				rendered and on the use of tangible personal property, custom software or
				taxable services within the boundaries of the municipality shall remain subject
				to the tax levied by those articles.
4.3. A municipal sales and use tax is imposed
				in addition to any tax lawfully imposed, including but not limited to those
				imposed pursuant to W. Va. Code §
									7-18-1 (hotel occupancy taxes), W.
				Va. Code §
									7-22-12 (county economic
				opportunity district tax), W. Va. Code §
									8-13-5a (public utility tax), W.
				Va. Code §
									8-13-6 (amusement tax), W. Va. Code
				§
									8-13-7 (tax on purchases of
				intoxicating liquor) and W. Va. Code §
									8-38-12 (municipal economic
				opportunity district tax).
4.4.
				Collection by Vendor. -- Each vendor shall collect from the purchaser municipal
				sales and use tax imposed upon each sale of tangible personal property and
				taxable service made or furnished in the municipality at the same time and in
				the same manner as each vendor collects from the purchaser the state consumers
				sales and service tax and use tax. Municipal sales and use tax shall be added
				to and constitute a part of the sales price.
4.5. Collection by Retailer. -- Every
				retailer engaging in business in this state and making sales of tangible
				personal property or taxable services for delivery into a municipality that has
				imposed a municipal sales and use tax or with knowledge, directly or
				indirectly, that the property or services are intended for use in such
				municipality, shall, at the time of making such sales, whether within or
				without the state, collect the municipal use tax from the purchaser at the same
				time and in the same manner that the retailer collects the state use tax from
				the purchaser. The tax shall be added to and constitute a part of the sales
				price and the retailer must give to the purchaser a sales receipt with the tax
				separately stated on the receipt.
4.6. Exceptions to Collection Requirements.
				-- Notwithstanding sections 4.4 and 4.5 of this section heading, a municipal
				sales and use tax need not be collected by the vendor or retailer with respect
				to a transaction if the state consumers sales and service and use tax need not
				be collected under the provisions of the state consumers sales and service and
				use tax laws, as if the provisions of those laws were set forth herein
in extenso
.
4.7.
				Payment of Use Tax. -- When the purchaser of tangible personal property, custom
				software or a taxable service is required to pay state use tax measured by the
				purchase price and the use is in a municipality that imposes a municipal sales
				and use tax, municipal use tax must be paid on the purchase price to the Tax
				Commissioner at the same time that the state use tax is paid.
4.7.1. Exception. -- Situations will exist
				where a vendor located in West Virginia collects state sales tax at the time
				the sale is made but does not collect municipal sales tax because the sale took
				place at the vendor's store, which is not located in a municipality, or is not
				located in a municipality that imposes a sales tax. When the purchaser then
				uses or consumes the products in a municipality that does impose a sales and
				use tax, the user owes municipal sales and use tax based on the purchase price
				of the products used or consumed within the municipality.
Example 1. -- A contractor purchases building materials for
				  $500 from a seller located outside a municipality. The contractor pays state
				  sales tax at the time of purchase. The contractor then uses the building
				  materials in a construction project located within a municipality that imposes
				  a municipal sales and use tax. The contractor must remit the municipal sales
				  and use tax to the Tax Commissioner based on the $500 purchase price and the
				  tax rate imposed by the municipality where the materials are used.
Example 2. -- A business located in a municipality that
				  imposes a municipal sales and use tax buys office supplies for $500 from a
				  business located outside the municipality. The business pays state sales tax at
				  the time of purchase. The business then uses the office supplies at its place
				  of business in a municipality that imposes a sales and use tax. The business
				  must remit municipal sales and use tax to the Tax Commissioner based on the
				  $500 purchase price and the tax rate imposed by the municipality where the
				  materials are used.