West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax
Section 110-15M-5 - Identity of the taxpayer
Universal Citation: 110 WV Code of State Rules 110-15M-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. When a retailer absorbs or assumes payment of all or part of the sales tax, the retailer is personally liable for payment of the amount of the tax absorbed or assumed, consistent with the provisions of W. Va. Code § 11-15-4a.
5.2. The purchaser, consumer, or user of the tangible personal property or service is not considered the taxpayer for any portion of the sales tax that is absorbed or assumed by the retailer.
5.3. The purchaser, consumer, or user of the tangible personal property or service is considered the taxpayer for any portion of the sales tax that is not absorbed or assumed by the retailer.
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