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W. Va. Code § 11-27-21

Apportionment of gross receipts

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

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W. Va. Code § 11-27-21, Apportionment of gross receipts, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364465
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When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.