West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-28 - Municipal Sales and Service and Use Tax Administration
Section 110-28-3 - Tax Base
Universal Citation: 110 WV Code of State Rules 110-28-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Any municipal sales and use tax imposed under the authority granted by W. Va. Code § 8-1-5a and W. Va. Code § 8-13C-1, et seq., is subject to the following:
3.1.1. The base
of a municipal sales and use tax imposed shall be identical to the base of the
consumers sales and service tax imposed pursuant to W. Va. Code §
11-15-1, et seq.,
on sales made and services rendered and on the use of tangible personal
property, custom software or taxable services within the boundaries of the
municipality, subject to the following:
3.1.1.a. Except for the exemption provided in
W. Va. Code §
11-15-9f, all exemptions and
exceptions from consumers sales and service tax apply to a municipal sales and
use tax;
3.1.1.b. Sales of gasoline
and special fuel are not subject to a municipal sales and use tax;
3.1.1.c. Sales of motor vehicles taxable
under W. Va. Code §
11-15-3c are not subject to a
municipal sales and use tax; and
3.1.1.d. Sales that are exempt, as otherwise
provided by law, are not subject to the municipal sales and use tax.
3.1.2. Any municipal sales and use
tax imposed applies solely to sales and uses of tangible personal property,
custom software and taxable services that are sourced to the municipality. The
sourcing rules set forth in W. Va. Code §
11-15B-1, et
seq., including any amendments thereto, apply to any municipal sales
and use tax levied.
3.1.3. Whenever
the state sales and use tax base and definitions in the West Virginia Code are
amended by the Legislature, the updated base and terms will automatically apply
to a municipality's sales and use tax ordinance, as required by W. Va. Code
§
8-13C-6(h).
3.1.4. Credit for sales taxes paid to another
municipality. -- A municipality's ordinance imposing a sales and use tax must
allow for a credit against sales and use taxes that have been lawfully paid to
another municipality, as required by W. Va. Code §
8-13C-5a:
Provided, That the credit allowed may not exceed the sales and
use taxes otherwise due to the municipality allowing the credit.
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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