# W. Va. Code § 11-15-4B: Liability of purchaser; assessment and collection

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4B

## Section

- **Citation:** W. Va. Code § 11-15-4B
- **Heading:** Liability of purchaser; assessment and collection
- **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 4B

## Text

(a) General. — Unless the vendor assumed or absorbs the tax imposed by this article in accordance with §11-15A-8 of this code, if any purchaser refuses or otherwise does not pay to the vendor the tax imposed by §11-15-3 of this code, or a purchaser refuses to present to the vendor a proper certificate indicating the sale is not subject to this tax, or presents to the vendor a false certificate, or after presenting a proper certificate uses the items purchased in a manner that the sale would be subject to the tax, the purchaser shall be personally liable for the amount of tax applicable to the transaction or transactions.

(b) Collection of tax from purchaser . — Except as otherwise provided in this chapter, nothing in this section relieves any purchaser who owes the tax and who has not paid the tax imposed by §11-15-3 of this code from liability for payment of the tax. In those cases, the Tax Commissioner has authority to make an assessment against the purchaser, based upon any information within his or her possession or that may come into his or her possession. This assessment and notice thereof shall be made and given in accordance with §11-10-7 and §11-10-8 of this code.

(c) Liability of vendor . — This section may not be construed as relieving the vendor from liability for the tax, except as otherwise provided in this article or §11-15B-1 et seq . of this code.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C11_A15_S4B. Check the current official text before relying on it. Not legal advice.