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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-15-10: Tax paid by ultimate consumer.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

It is the intent of this article that the tax levied hereunder shall be passed on to and be paid by the ultimate consumer. The amount of the tax shall be added to the sales price, and shall constitute a part of that price and be collectible as such.

Collected 2026-09-06T00:21:54Z. Source file · JSON

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