{"data":{"id":"us-wv/w.-va.-code-11-15a-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15A-4","heading":"Evidence of use.","body":"For the purpose of the proper administration of this article to prevent evasion of the tax, evidence that tangible personal property, custom software or a service was sold by any person for delivery in this state is prima facie evidence that the tangible personal property, custom software or service was sold for use in this state.","path":["CHAPTER 11. TAXATION.","ARTICLE 15A. USE TAX."],"source_url":"https://code.wvlegislature.gov/11-15A-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:55Z","sha256":"43798f86bd2ced671d08b4db23741607b14227a2e671e69f9a8768378450a571","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15a-3d","next":"us-wv/w.-va.-code-11-15a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}