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.