W. Va. Code R. § 110-15J-8

Current through Register Vol. XLI, No. 52, December 27, 2024

Section 110-15J-8 - Unauthorized use of the exemption; penalties

8.1. A vendor or purchaser who engages in any business activity in West Virginia without possessing a valid Business Registration Certificate may be subject to criminal and civil penalties.

8.2. A contractor's Business Registration Certificate (and any duplicates) may be suspended or revoked if the contractor, or someone acting on the contractor's behalf, willfully issues the Special Contractors Exempt Purchases Certificate to make a tax exempt purchase that is not used in a tax exempt manner.

8.3. When property or services are purchased tax exempt with a Special Contractors Exempt Purchases Certificate, but later used or consumed in a non-exempt manner, the purchaser shall pay to the West Virginia State Tax Department the proper amount of Consumers Sales and Service Tax or Use Tax on the purchase price.

8.3.a. A penalty of up to 50% of the tax shall be added to the amount of Consumers Sales and Service Tax or Use Tax for the misuse of the Special Contractors Exempt Purchases Certificate with intent to evade the Sales or Use Tax.

8.3.b. The Consumers Sales and Service Tax or Use Tax on a false or fraudulent use of the Special Contractors Exempt Purchases Certificate may be assessed at any time subsequent to such use.

8.4. The willful issuance of a false or fraudulent Special Contractors Exempt Purchases Certificate with the intent to evade Consumers Sales and Service Tax or Use Tax is a misdemeanor.

8.5. The tax, interest and penalties are in addition to any other penalty imposed by law upon the willful misuse of the Special Contractors Exempt Purchases Certificate.

W. Va. Code R. § 110-15J-8