W. Va. Code § 11-15A-4

Current through 2024 First Special Session

Section 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.