West Virginia Code 11-15A-8 – Absorbing tax
(a) A retailer may advertise or hold out or state to the public or to any purchaser, consumer or user, directly or indirectly, that the tax or any part thereof imposed by this article will be assumed or absorbed by the retailer or that any part required to be added to the purchase price will be refunded, so long as:
Terms Used In West Virginia Code 11-15A-8
- commissioner: means the State Tax Commissioner, or his or her delegate. See West Virginia Code 11-15A-1
- Consumer: means any person purchasing tangible personal property, custom software or a taxable service from a retailer as defined in §. See West Virginia Code 11-15A-1
- Purchase: means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration. See West Virginia Code 11-15A-1
- Purchaser: means any consumer who purchases or leases a product or service sourced to this state under §. See West Virginia Code 11-15A-1
- Retailer: means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this state: Provided, That when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this article. See West Virginia Code 11-15A-1
- Sale: means any transaction resulting in the purchase or lease of tangible personal property, custom software or a taxable service from a retailer. See West Virginia Code 11-15A-1
- 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
- Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
(1) The retailer separately states the selling price of the property sold and the full amount of tax imposed by this article on such property; and
(2) For each sale for which the retailer assumes or absorbs all or any part of the tax imposed by this article, the retailer shall remit to the Department of Tax and Revenue the full amount of such tax with the return that covers the period in which the retailer completed the sale or transaction.
(b) The Tax Commissioner has the power to adopt and promulgate rules for adding, assuming, or absorbing the tax, or the equivalent thereof, by providing different methods applying uniformly to retailers within the same general classification for the purpose of enabling retailers to add, assume, absorb, or collect, as far as practicable, the amount of the tax.
(c) The provisions of this section shall apply to § 11-15-1 et seq. of this code, with the same force and effect as if this section was expressly incorporated therein.