# W. Va. Code § 11-15-1A: Legislative findings

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S1A

## Section

- **Citation:** W. Va. Code § 11-15-1A
- **Heading:** Legislative findings
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 11 / Article 15 / Section 1A

## Text

The Legislature hereby finds and declares that:

(1) It is the intent of the Legislature that the consumers sales tax imposed by the provisions of article fifteen and the use tax imposed by the provisions of article fifteen-a of this chapter, be complementary laws and wherever possible be construed and applied to accomplish such intent as to the imposition, administration and collection of these taxes; and

(2) On and after January 1, 2004, the taxes levied by this article and article fifteen-a of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.

## Nearby sections

- [W. Va. Code § 11-15-1 §11-15-1. General consumers sales and service tax imposed.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S1.md)
- [W. Va. Code § 11-15-1A §11-15-1a. Legislative findings.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S1A.md)
- [W. Va. Code § 11-15-2 §11-15-2. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S2.md)
- [W. Va. Code § 11-15-3 §11-15-3. Amount of tax; allocation of tax and transfers.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S3.md)
- [W. Va. Code § 11-15-3A §11-15-3a. Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S3A.md)
- [W. Va. Code § 11-15-3B §11-15-3b. Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S3B.md)
- [W. Va. Code § 11-15-3C §11-15-3c. Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S3C.md)
- [W. Va. Code § 11-15-4 §11-15-4. Purchaser to pay; accounting by vendor.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4.md)
- [W. Va. Code § 11-15-4A §11-15-4a. Noncollection of tax; liability of vendor.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4A.md)
- [W. Va. Code § 11-15-4B §11-15-4b. Liability of purchaser; assessment and collection.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4B.md)
- [W. Va. Code § 11-15-4C §11-15-4c. Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4C.md)
- [W. Va. Code § 11-15-5 §11-15-5. Total amount collected is to be remitted.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S5.md)
- [W. Va. Code § 11-15-6 §11-15-6. Vendor must show sale or service exempt; presumption.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S6.md)
- [W. Va. Code § 11-15-7 §11-15-7. Tax on gross proceeds of sales or value of manufactured, etc., products.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S1A. Check the current official text before relying on it. Not legal advice.