WV Code 4

President Majority Leader Members Committees District Maps Audio Senate Clerk Senate Rules

Speaker Members Committees District Maps Audio House Clerk House Rules

Interim Committees Budget & Fiscal Affairs Court of Claims Crime Victims LASD Legislative Services PERD Post Audit Public Information Rule-Making Review Special Investigations Joint Rules Staff Only

Bill Status

Bill Status Bill Tracking

WV Code

WV Code WV Constitution US Constitution

Audits/ Reports

State Agency Grant Awards State Agency Reports Legislative Audit Reports Post Audit Reports

Educational

Citizen’s Guide Internship Program Page Program Back to School Program Publications Capitol Photo Gallery Capitol History How a Bill Becomes Law

Contact

Senate Roster House Roster Public Information Webmaster Helpful Links

WEST VIRGINIA CODE

‹ Back | print page

WVC 11 - 15 A- 4 §11-15A-4. Evidence of use.

For the purpose of the proper administration of this article to prevent evasion of the tax, evidence that tangible personal property, custom software or a service was sold by any person for delivery in this state is prima facie evidence that the tangible personal property, custom software or service was sold for use in this state.

Note: WV Code updated with legislation passed through the 2012 1st Special Session