W. Va. Code R. § 110-28-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-28-3 - Tax Base

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.

W. Va. Code R. § 110-28-3