West Virginia Code 11-15-4a – Noncollection of tax; liability of vendor
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If any vendor does not collect the tax imposed by § 11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or § 11-15B-1 et seq. of this code.
Terms Used In West Virginia Code 11-15-4a
- 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
- Vendor: means any person engaged in this state in furnishing services taxed by this article or making sales of tangible personal property or custom software. See West Virginia Code 11-15-2