{"data":{"id":"us-wv/w.-va.-code-11-15b-25","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15B-25","heading":"Uniform tax returns.","body":"(a) General.--\nA seller who registers with this state is required to file a single sales and use tax return with the Tax Commissioner for each taxing period.\n(b) Due date of return.--\n(1) This return shall be due on the twentieth day of the month following the month in which the transaction subject to tax occurred.\n(2) When the due date for a return falls on a Saturday or Sunday or legal holiday, the return shall be due on the next succeeding business day. If the return is filed in conjunction with a remittance and the remittance cannot be made pursuant to subdivision (e), section twenty-six of this article, the return shall be accepted as timely on the same day as the remittance under that subdivision.\n(c) Additional information returns.--\nThe Tax Commissioner shall make available to all sellers, except sellers of products qualifying for exclusion from the provisions of the agreement, a simplified return that is filed electronically.\n(d) The Tax Commissioner may not require a seller which has indicated at the time of registration that it anticipates making no sales which would be sourced to this state to file a return, except that the seller shall lose the exemption upon making any taxable sales into this state and shall file a return in the month following any sale.\n(e) After January 1, 2010, the Tax Commissioner shall give notice to a seller, which has no legal requirement to register in this state, of a failure to file a required return and a minimum of thirty days to file thereafter prior to establishing a liability amount for taxes based solely on the seller's failure to timely file a return: Provided, That the Tax Commissioner may establish a liability amount of taxes based solely on the seller's failure to timely file a return if such seller has a history of nonfiling or late filing.\n(f) Nothing in this section shall prohibit the Tax Commissioner from allowing additional return options or the filing of returns less frequently.","path":["CHAPTER 11. TAXATION.","ARTICLE 15B. STREAMLINED SALES AND USE TAXES."],"source_url":"https://code.wvlegislature.gov/11-15B-25/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:57Z","sha256":"9ec5f24f77e09bd3811db6c0db3503de41bfd971ef710e1c552914a4a0f8260b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15b-24","next":"us-wv/w.-va.-code-11-15b-26"},"notice":"GroundRules: Original legal text. Not legal advice."}