West Virginia Code 11-15-10 – Tax paid by ultimate consumer
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It is the intent of this article that the tax levied hereunder shall be passed on to and be paid by the ultimate consumer. The amount of the tax shall be added to the sales price, and shall constitute a part of that price and be collectible as such.
Terms Used In West Virginia Code 11-15-10
- consumer: means a person who uses or consumes services or personal property. See West Virginia Code 11-15-2
- Tax: includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter. See West Virginia Code 11-15-2