{"data":{"id":"us-wv/w.-va.-code-11-15-1a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-1a","heading":"Legislative findings.","body":"The Legislature hereby finds and declares that:\n(1) It is the intent of the Legislature that the consumers sales tax imposed by the provisions of article fifteen and the use tax imposed by the provisions of article fifteen-a of this chapter, be complementary laws and wherever possible be construed and applied to accomplish such intent as to the imposition, administration and collection of these taxes; and\n(2) On and after January 1, 2004, the taxes levied by this article and article fifteen-a of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-1A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:54Z","sha256":"e2f28a6a6b640c3cf069654b980242860c6b2f534c482208a34f201c33b1f551","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-1","next":"us-wv/w.-va.-code-11-15-2"},"notice":"GroundRules: Original legal text. Not legal advice."}