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- W. Va. Code § 11-14C-10 · Persons required to be licensed.
- W. Va. Code § 11-14C-11 · License application procedure.
- W. Va. Code § 11-14C-12 · Permissive supplier requirements on out-of-state removals.
- W. Va. Code § 11-14C-13 · Bond requirements.
- W. Va. Code § 11-14C-14 · Grounds for denial of license.
- W. Va. Code § 11-14C-15 · Issuance of license.
- W. Va. Code § 11-14C-16 · Notice of discontinuance, sale or transfer of business.
- W. Va. Code § 11-14C-17 · License cancellation.
- W. Va. Code § 11-14C-18 · Records and lists of license applicants and licensees.
- W. Va. Code § 11-14C-19 · When tax return and payment are due.
- W. Va. Code § 11-14C-20 · Remittance of tax to supplier or permissive supplier.
- W. Va. Code § 11-14C-21 · Notice of cancellation or reissuance of licenses; effect of notice.
- W. Va. Code § 11-14C-22 · Information required on return filed by supplier or permissive supplier.
- W. Va. Code § 11-14C-23 · Deductions and discounts allowed a supplier and a permissive supplier when filing a return.
- W. Va. Code § 11-14C-24 · Duties of supplier or permissive supplier as trustee.
- W. Va. Code § 11-14C-25 · Returns and discounts of importers.
- W. Va. Code § 11-14C-26 · Informational returns of terminal operators.
- W. Va. Code § 11-14C-27 · Informational returns of motor fuel transporters.
- W. Va. Code § 11-14C-28 · Exports.
- W. Va. Code § 11-14C-29 · Identifying information required on return.
- W. Va. Code § 11-14C-30 · Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- W. Va. Code § 11-14C-31 · Claiming refunds.
- W. Va. Code § 11-14C-32 · Payment of refund.
- W. Va. Code § 11-14C-33 · General procedure and administration; crimes and penalties.
- W. Va. Code § 11-14C-34 · Shipping documents; transportation of motor fuel; civil penalty.
- W. Va. Code § 11-14C-35 · Import confirmation number; civil penalty.
- W. Va. Code § 11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty.
- W. Va. Code § 11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil penalty.
- W. Va. Code § 11-14C-38 · Engaging in business without a license; civil penalty.
- W. Va. Code § 11-14C-39 · Preventing a person from obtaining a license; civil penalty.
- W. Va. Code § 11-14C-40 · Filing a false return; failure to file return; civil penalty.
- W. Va. Code § 11-14C-41 · Willful commission of prohibited acts; criminal penalties.
- W. Va. Code § 11-14C-42 · Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment.
- W. Va. Code § 11-14C-43 · Record-keeping requirements.
- W. Va. Code § 11-14C-44 · Inspection of records.
- W. Va. Code § 11-14C-45 · Authority to inspect.
- W. Va. Code § 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities.
- W. Va. Code § 11-14C-47 · Disposition of tax collected; dedicated receipts; reports.
- W. Va. Code § 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support payment.
- W. Va. Code § 11-15-1 · General consumers sales and service tax imposed.
- W. Va. Code § 11-15-1a · Legislative findings.
- W. Va. Code § 11-15-2 · Definitions.
- W. Va. Code § 11-15-3 · Amount of tax; allocation of tax and transfers.
- W. Va. Code § 11-15-3a · Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax.
- W. Va. Code § 11-15-3b · Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.
- W. Va. Code § 11-15-3c · Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules.
- W. Va. Code § 11-15-4 · Purchaser to pay; accounting by vendor.
- W. Va. Code § 11-15-4a · Noncollection of tax; liability of vendor.
- W. Va. Code § 11-15-4b · Liability of purchaser; assessment and collection.
- W. Va. Code § 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.
- W. Va. Code § 11-15-5 · Total amount collected is to be remitted.
- W. Va. Code § 11-15-5a · §11-15-5a.
- W. Va. Code § 11-15-6 · Vendor must show sale or service exempt; presumption.
- W. Va. Code § 11-15-7 · Tax on gross proceeds of sales or value of manufactured, etc., products.
- W. Va. Code § 11-15-7a · Tax on the manufacture, sale and installation of modular dwellings.
- W. Va. Code § 11-15-8 · Furnishing of services included; exceptions.
- W. Va. Code § 11-15-8a · Contractors.
- W. Va. Code § 11-15-8b · Nonresident contractor--registration, bond, etc.
- W. Va. Code § 11-15-8c · Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.
- W. Va. Code § 11-15-8d · Limitations on right to assert exemptions.
- W. Va. Code § 11-15-8e · Forestry Equipment.
- W. Va. Code § 11-15-9 · Exemptions.
- W. Va. Code § 11-15-9a · Exemptions; exceptions for sales of liquors and wines to private clubs.
- W. Va. Code § 11-15-9b · Exemption for purchases of tangible personal property and services for direct use in research and development.
- W. Va. Code § 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.
- W. Va. Code § 11-15-9d · Direct pay permits.
- W. Va. Code § 11-15-9e · Apportionment of purchase price; existing contracts protected.
- W. Va. Code § 11-15-9f · Exemption for sales and services subject to special district excise tax.
- W. Va. Code § 11-15-9g · Exemption for clothing, footwear and school supplies for limited period in the year 2004.
- W. Va. Code § 11-15-9h · Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of Internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or Internet advertising business; definitions.
- W. Va. Code § 11-15-9i · Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices.
- W. Va. Code § 11-15-9j · Direct pay permits for health care providers.
- W. Va. Code § 11-15-9k · Annual exemption for purchases of energy efficient products.
- W. Va. Code § 11-15-9l · Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.
- W. Va. Code § 11-15-9m · Discretionary designation of per se exemptions.
- W. Va. Code § 11-15-9n · Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property.
- W. Va. Code § 11-15-9o · Exemption for dues, fees and assessments paid to a homeowners’ association by a member; taxable expenses of homeowners’ association; definitions.
- W. Va. Code § 11-15-9p · Exemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program.
- W. Va. Code § 11-15-9q · Exemption for sales by schools and volunteer school support groups.
- W. Va. Code § 11-15-9r · Exemption for precious metals.
- W. Va. Code § 11-15-9s · Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment.
- W. Va. Code § 11-15-9t · Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms.
- W. Va. Code § 11-15-9u · Exemption for sales of small arms and ammunitions.
- W. Va. Code § 11-15-10 · Tax paid by ultimate consumer.
- W. Va. Code § 11-15-11 · Exemption for certain organizations.
- W. Va. Code § 11-15-12 · Agreements by competing taxpayers.
- W. Va. Code § 11-15-13 · Remittance of tax when sale on credit.
- W. Va. Code § 11-15-14 · When separate records of sales required.
- W. Va. Code § 11-15-15 · Sales to affiliated companies or persons.
- W. Va. Code § 11-15-16 · Tax return and payment; exception; requiring a combined return.
- W. Va. Code § 11-15-17 · Liability of officers of corporation, etc.
- W. Va. Code § 11-15-18 · Tax on gasoline and special fuel; section repealed January 1, 2004.
- W. Va. Code § 11-15-18a · Receivership; bankruptcy; priority of tax.
- W. Va. Code § 11-15-18b · Tax on motor fuel.
- W. Va. Code § 11-15-19 · Other times for filing returns.
- W. Va. Code § 11-15-20 · Quarterly and annual returns.
- W. Va. Code § 11-15-21 · Annual return; extension of time.
- W. Va. Code § 11-15-22 · Consolidated returns.
- W. Va. Code § 11-15-23 · Keeping and preserving of records.
- W. Va. Code § 11-15-24 · §11-15-24.