West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12B - Registration Of Transient Vendors
Section 110-12B-4 - Transient Vendor Certificates
Universal Citation: 110 WV Code of State Rules 110-12B-4
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. Tax Commissioner Responsibility. -- Upon receipt of an application for a transient vendor certificate but prior to issuing such certificate, the Tax Commissioner shall assure.
4.1.1. The application is correct.
4.1.2. The required bond has been posted;
and
4.1.3. The transient vendor is
not delinquent in the payment of any taxes imposed by Chapter eleven (11) of
the code of West Virginia of 1931, as amended.
4.2. Display of Certificate.
4.2.1. A transient vendor shall keep the
business registration, or a true copy thereof, in his possession at all times
when conducting business in this State.
4.2.2. The transient vendor shall publicly
display the certificate whenever conducting business in this State and shall
exhibit the certificate upon the request of an investigator, revenue agent, or
other authorized employee of the Tax Commissioner or any law-enforcement
officer.
4.3. Renewal of Certificate. -- Upon application for renewal, the Tax Commissioner may issue a new certificate, which shall be valid for the next registration year: Provided, That he is satisfied that:
4.3.1. The transient vendor has complied with
the provisions of W. Va. Code '11-12-1 et seq. and
these regulations; and
4.3.2. The
transient vendor is not delinquent in the payment of any tax imposed by Chapter
eleven (11) of the code of West Virginia of 1931, as amended.
4.4. Surrender of Certificate.
4.4.1. A transient vendor may file with the
Tax Commissioner a request for voluntary suspension of its business
registration certificate.
4.4.2.
The Tax Commissioner shall return to the transient vendor the bond posted if he
is satisfied that:
(a) The transient vendor
has complied with the provisions of W. Va. Code '11-12-1 et seq.,
and
(b) The transient vendors
business registration certificate has been returned to the Tax
Commissioner.
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