yourstate.us
Home / West Virginia / Taxation
W. Va. Code § 11-15-10

Tax paid by ultimate consumer

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
W. Va. Code § 11-15-10, Tax paid by ultimate consumer, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363905
Permanent ID
ys:prov:2363905@1
SHA-256
92fef44d0e7f8fe9d02ace5d98bd93d0b4d3f33e721b2748024c75e53d146196

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.