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-5 - Notice provided by Certificate
Universal Citation: 110 WV Code of State Rules 110-12B-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. Notice to the Public. -- The business registration certificate shall constitute notice that the vendor named thereon has registered with the Tax Commissioner. However, possession of a business registration certificate does not validate an otherwise illegal activity.
5.2. Notice to the Vender. -- The business registration certificate shall provide the following notice to the transient vendor.
5.2.1. Prior
to entering this State to conduct business, the transient vendor must provide
written notice to the Tax Commissioner of all locations in this State where it
intends to transact business and the dates on which such business will be
conducted.
5.2.2. The Tax
Commissioner may suspend or revoke the transient vendor's business registration
certificate if the transient vendor fails to provide any required notice or
provides any false information.
5.2.3. A transient vendor which conducts
business in this State without having a valid business registration certificate
or after such certificate has been suspended or revoked may be subject to
criminal prosecution, the payment of fines, or subject to other penalties, or
any combination of the foregoing.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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