West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-18 - Transition Rules for Amendments to Statute or Regulations
Universal Citation: 110 WV Code of State Rules 110-15-18
Current through Register Vol. XLI, No. 38, September 20, 2024
Except for those transactions addressed under transition rules set forth in W. Va. Code '11-15-8a and Section 108 of these regulations,
(1) all transactions involving sales or leases of tangible personal property or rendering of taxable services which were not subject to the consumers sales and service tax or the use tax prior to the effective date of any amendment to any provision of the Consumers Sales and Service Tax Act or any amendment to any provision of Series 15, Title 110 of these regulations, but which became subject to such tax on that date by reason of such amendment, and
(2) all transactions involving sales or leases of tangible personal property or rendering of taxable services which were subject to the consumers sales and service tax or the use tax prior to the effective date of any amendment to any provision of the Consumers Sales and Service Tax Act, or any amendment to any provision of Series 15, Title 110 of these regulations, but which became exempt or excepted from such tax on that date by reason of such amendment, shall be subject to the following transition rules:
18.1. Transactions Which Become Taxable.
18.1.1. For transactions
which have been completed before the effective date of such amendment, except
for billing or payment, or both, of the sale price, such transactions will not
be subject to the consumers sales and service tax or the use tax.
18.1.2. For transactions under binding
executory contracts which require one payment at commencement of the contract
with the contract commencing before and extending beyond the effective date of
such amendment, such transactions will not be subject to the consumers sales
and service tax or the use tax.
18.1.3. For transactions under contracts
which require multiple payments over the length of the contract for sales,
leases or services which occur over the length of the contract, such contract
performance commencing before and extending beyond the effective date of such
amendment, those sales which are completed before the effective date of such
amendment, except for billing and payment will not be subject to the consumers
sales and service tax or the use tax; moreover, performance under such
contracts which is completed on or after the effective date of such amendment,
will also not be subject to such tax.
18.1.4. For transactions under contracts with
contract performance commencing before and extending beyond the effective date
of such amendment, and which require installment type payments over the length
of the contract, no payments under the contract shall be subject to the
consumers sales and service tax or the use tax.
18.1.5. For transactions which are leases
under contracts with contract performance commencing before and extending
beyond the effective date of such amendment, and which require monthly,
quarterly or annual payments over the length of the contract, those payments
made on and after the effective date of such amendment, will not be subject to
the consumers sales and service tax and use tax.
18.1.6. For transactions under binding
executory contracts, where offer and acceptance have occurred prior to the
effective date of such amendment, but where delivery, billing, or payment of
the sale price will not occur until subsequent to the effective date of such
amendment, such transactions shall not be subject to the consumers sales and
service tax or the use tax if delivery, billing, and payment of the sale price
occur within sixty (60) days subsequent to the effective date of such
amendment.
18.2. Transactions Which Become Exempted or Excepted.
18.2.1. For transactions which have been
completed before the effective date of such amendment, except for billing or
payment, or both, of the sale price, such transactions will be subject to the
consumers sales and service tax or the use tax.
18.2.2. For transactions under binding
executory contracts which require one payment at commencement of the contract
with the contract commencing before and extending beyond the effective date of
such amendment, such transactions will be subject to the consumers sales and
service tax or the use tax.
18.2.3.
For transactions under contracts which require multiple payments over the
length of the contract for sales, leases or services which occur over the
length of the contract, such contract performance commencing before and
extending beyond the effective date of such amendment, those sales which are
completed before the effective date of such amendment, except for billing and
payment will be subject to the consumers sales and service tax or the use tax;
moreover, performance under such contracts which is completed on or after the
effective date of such amendment will also be subject to such tax.
18.2.4. For transactions under contracts with
contract performance commencing before and extending beyond the effective date
of such amendment, and which require installment type payments over the length
of the contract, all payments made subsequent to such amendment under the
contract shall be subject to the consumers sales and service tax or the use
tax.
18.2.5. For transactions which
are leases under contracts with contract performance commencing before and
extending beyond the effective date of such amendment, and which require
monthly, quarterly or annual payments over the length of the contract, those
payments made on and after the effective date of such amendment, will be
subject to the consumers sales and service tax and use tax.
18.2.6. For transactions under binding
executory contracts, where offer and acceptance have occurred prior to the
effective date of such amendment, but where delivery, billing or payment of the
sale price will not occur until subsequent to the effective date of such
amendment, such transactions shall be subject to the consumers sales and
service tax or the use tax if delivery, billing, and payment of the sale price
occur within sixty (60) days subsequent to the effective date of such
amendment.
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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