# W. Va. Code § 11-15-4: Purchaser to pay; accounting by vendor

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4

## Section

- **Citation:** W. Va. Code § 11-15-4
- **Heading:** Purchaser to pay; accounting by vendor
- **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 4

## Text

(a) Unless assumed or absorbed by the vendor in accordance with the provisions of §11-15A-8 of this code, the purchaser shall pay to the vendor the amount of tax levied by this article which is added to and constitutes a part of the sales price, and is collectible by the vendor who shall account to the state for all tax paid by the purchaser.

(b) The vendor shall keep records necessary to account for:

(1) The vendor’s gross proceeds from sales of personal property and services;

(2) The vendor’s gross proceeds from taxable sales;

(3) The vendor’s gross proceeds from exempt sales;

(4) The amount of taxes collected under this article, which taxes shall be held in trust for the State of West Virginia until paid over to the Tax Commissioner or if assumed or absorbed in accordance with the provisions of §11-15A-8 of this code, the extent to which such taxes were so absorbed or assumed; and

(5) Any other information as required by this article or §11-15B-1 et seq . of this code, or as required by the Tax Commissioner.

## 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_S4. Check the current official text before relying on it. Not legal advice.