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-8 - Revocation or Suspension of Transient Vendor Business Registration Certificate
Universal Citation: 110 WV Code of State Rules 110-12B-8
Current through Register Vol. XLI, No. 38, September 20, 2024
8.1. Grounds for Suspension or Revocation. -- The Tax Commissioner may suspend or revoke a transient vendor's business registration certificate if it does any of the following:
8.1.1. If the transient vendor
fails to provide appropriate notification as required by W. Va. Code
'11-12-22.
8.1.2. If the transient vendor provides the
Tax Commissioner with false information regarding the conduct of its business
within this State.
8.1.3. If the
transient vendor fails to collect and timely remit to the Tax Commissioner the
consumers sales and service tax or the use tax on the sales of tangible
personal property or services that are subject to the taxes imposed by W. Va.
Code ''11-15-1 et seq. and 11-15A-1 et seq.
8.1.4. If the transient vendor fails to
timely file with the Tax Commissioner any tax return required by law or
regulation to be filed for any tax administered by W. Va. Code '11-10-1 et
seq., or fails to timely pay the amount of tax shown to be due on any such
return.
8.1.5. If the transient
vendor fails to comply with the provisions of W. Va. Code '11-5-8
providing for the assessment and payment of as valorem property taxes on any
goods or merchandise of a transient vendor which are offered or furnished for
sale in this State.
8.2. Appeal from Suspension or Revocation of a Transient Vendor Business Registration Certificate.
8.2.1 Prior to
suspending or revoking a certificate, the Tax Commissioner shall give to the
transient vendor written notice which provides the following:
(a) Notice of his intent to suspend or revoke
the certificate;
(b) The reason for
such suspension or revocation;
(c)
The effective date of such suspension or revocation: Provided,
That the effective date shall be after the date of the hearing and on the order
of the Tax Commissioner; and
(d)
The date, time and place where the transient vendor may appear and show cause
why such business registration certificate should not be suspended or
revoked.
8.2.2. This
written notice shall be served on the transient vendor either by:
(a) Personal or substituted service;
or
(b) Certified mail if addressed
to and mailed to the address stated on the transient vendor's application for a
business registration certificate and accepted by any officer, partner,
employee, spouse or child of the transient vendor over the age of eighteen
(18): Provided,
(c)
That any notice addressed and mailed in the above manner, and which is refused
or not claimed, may then be served by regular mail if mailed by first class
mail, postage prepaid, to the same address, and the date of posting in the
United States mail shall be the date of service.
8.2.3. The notice shall be served not less
than twenty (20) days prior to the hearing date.
8.2.4. The provisions of W. Va. Code
'11-10-1 et
seq., shall govern the hearing procedures.
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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