West Virginia Code 11-15-20 – Quarterly and annual returns
(a) When the total consumers sales and use tax remittance for which a person is liable does not exceed an average monthly amount over the taxable year of $250, he or she may pay the tax and make a quarterly return on or before the twentieth day of the first month in the next succeeding quarter in lieu of monthly returns: Provided, That the Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the minimum amount established in this subsection.
Terms Used In West Virginia Code 11-15-20
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Person: means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person. See West Virginia Code 11-15-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- 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
- Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15-2
(b) When the total consumers sales and use tax remittance for which a person is liable does not in the aggregate exceed $600 for the taxable year, he or she may pay the tax and make an annual return on or before thirty days after the end of his or her taxable year for federal and state income tax purposes: Provided, That the Tax Commissioner may, by nonemergency legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the minimum amount established in this subsection.
(c) The amendments to this section enacted in the year 2006 are effective for tax years beginning on or after January 1, 2006.