Adopted by House 3-9-2010
SB461 HFIN AMT 3-4 JHJ
S. B. 461 - A BILL to amend and reenact §11-15B-2, §11-15B-2a, §11-15B-11, §11-15B-17, §11-15B-25, §11-15B-26 and §11-15B-32 of the Code of West Virginia, 1931, as amended, all relating to the administration of sales and use tax generally; striking certain definitions; incorporating changes made by the governing board in reference to the agreement; adding a classification for registration of seller making no sales in state; defining "advertising and promotional direct mail" and "other direct mail"; providing duties of purchasers and sellers of direct mail; directing the tax commissioner to provide notice and simplified electronic returns; allowing for electronic payment of taxes due; identifying required filers; providing for the loss of exemption for failing to file; adopting a standardized transmission process; authorizing the tax commissioner to establish liability amount of taxes; and providing new effective dates.