H. B. 3140
(By Delegate Michael)
[Introduced March 30, 2001; referred to the
Committee on Finance.]
A BILL to amend and reenact sections twenty and twenty-one, article
fifteen, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended; and to amend and
reenact sections ten and eleven, article fifteen-a, of said
chapter, all relating to consumers sales and service tax and
use tax; specifying filing periods and filing dates for
taxpayers and persons collecting the tax that meet certain
monetary thresholds, and specifying effective dates.
Be it enacted by the Legislature of West Virginia:
That sections twenty and twenty-one, article fifteen, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted; and that sections
ten and eleven, article fifteen-a of said chapter be amended and
reenacted, all to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-20. Quarterly and annual returns.
(a) When the total consumers sales and use tax remittance for
which a person is liable does not exceed an average monthly amount
over the taxable year of two hundred fifty dollars, he
or she may
pay the tax and make a quarterly return on or before the fifteenth
day of the first month in the next succeeding quarter in lieu of
monthly returns:
Provided, That the tax commissioner may, by
nonemergency legislative rules promulgated pursuant to article
three, chapter twenty-nine-a of this code, change the minimum
amount established in this subsection.
(b) When the total consumers sales and use tax remittance for
which a person is liable does not in the aggregate exceed six
hundred dollars for the taxable year, he or she may pay the tax and
make an annual return on or before the fifteenth day of
the first
month next succeeding the end of his taxable January each year:
Provided, That the tax commissioner may, by nonemergency
legislative rules promulgated pursuant to article three, chapter
twenty-nine-a of this code, change the minimum amount established
in this subsection.
(c) The amendments to this section enacted in the year two
thousand
one are effective for tax
years periods beginning on or
after the first day of January, two thousand
one two.
(d) The provisions of this section do not alter or abrogate
the accelerated payment requirements of section sixteen of this
article.
(e) The amendments to this section enacted in the year two thousand one are effective for tax periods beginning on or after
the first day of January, two thousand two.
§
11-15-21. Annual return; extension of time.
(a)
Date due. -- On or before
thirty days after the fifteenth
day of January of the year next succeeding the end of the tax year,
each person liable for the payment of any tax due under this
article shall make and file an annual return in such form as may be
required by the tax commissioner, showing: (1) Total gross
proceeds of his
or her business for preceding tax year; (2) gross
proceeds upon which the tax for that year was computed; and (3) any
other information necessary in the computation or collection of the
tax that the tax commissioner may require.
(b)
Supporting schedule for consolidated return. -- Whenever
a person operates two or more places of business and files a
consolidated monthly return, a schedule shall be attached to the
consolidated annual return showing, for each place of business,
total sales and charges for rendering services, total transactions
subject to tax and total tax collections.
(c)
Payment. -- After deducting the amount of prior payments
during the tax year, the taxpayer shall forward the annual return
along with payment of any remaining tax, due for the preceding tax
year, to the tax commissioner. The taxpayer or his
or her duly
authorized agent shall verify the return under oath.
(d)
Extension of time. -- The tax commissioner for good cause
shown, may, on written application of a taxpayer, extend the time
for making any return required by the provisions of this article.
(e) Waiver of annual filing. -- The tax commissioner may waive
the filing of the annual return required under this section for any
or all monthly or quarterly filers, or may prescribe alternate
filing requirements designating the last return filed by any or all
monthly or quarterly filers for the year as the annual return for
that year, in lieu of the annual return required by this section,
or may prescribe such other alternate filing requirement for the
annual return as the tax commissioner may require.
(f) The provisions of this section do not alter or abrogate
the accelerated payment requirements of section sixteen of this
article.
(g) The amendments to this section enacted in the year two
thousand one are effective for tax periods beginning on or after
the first day of January, two thousand two.
ARTICLE 15A. USE TAX.
§11-15A-10. Payment to tax commissioner.
(a) Each retailer required or authorized, pursuant to sections
six or seven, to collect the tax herein imposed, is required to
pay
remit to the tax commissioner the amount of the tax
for each
taxable quarter on or before the fifteenth day of the month next
succeeding each quarterly period
if the average collection for the
retailer does not exceed two hundred and fifty dollars per month.
If the retailer exceeds an average collection of two hundred fifty
dollars per month, the retailer shall remit the tax for the taxable
month on or before the fifteenth day of the next succeeding month.
If the annual tax collections average less than six hundred dollars, an annual return may be filed and tax remitted for the
taxable year on or before the fifteenth day of January of the next
succeeding year. At
that the time
of payment, each retailer shall
file with the tax commissioner a return for the preceding
quarterly
period in the form prescribed by the tax commissioner showing the
sales price of any or all tangible personal property sold by the
retailer during the preceding quarterly period, the use of which is
subject to the tax imposed by this article, and any other
information the tax commissioner may deem necessary for the proper
administration of this article. The return shall be accompanied by
a remittance of the amount of the tax, for the period covered by
the return:
Provided, That where the tangible personal property is
sold under a conditional sales contract, or under any other form of
sale wherein the payment of the principal sum, or a part of the sum
is extended over a period longer than sixty days from the date of
the sale, the retailer may collect and remit each quarterly period
that portion of the tax equal to six percent of that portion of the
purchase price actually received during the quarterly period. The
tax commissioner, if he or she deems it necessary in order to
ensure payment to the state of the amount of the tax, may in any or
all cases require returns and payments of the amount
due under this
article to be made for
other than annual, monthly or quarterly
periods
or such other period as the Tax Commissioner may prescribe.
The tax commissioner may, upon request and a proper showing of the
necessity to do so, grant an extension of time not to exceed thirty
days for making any return and payment. Returns shall be signed by the retailer or his or her duly authorized agent, and must be
certified by him or her to be correct.
(b) The amendments to this section enacted in the year two
thousand one are effective for tax periods beginning on or after
the first day of January, two thousand two.
§11-15A-11. Liability of user.
(a) Any person who uses any tangible personal property upon
which the tax herein imposed has not been paid either to a retailer
or direct to the tax commissioner is liable for the amount of the
nonpayment, and
persons any person required by law to hold a West
Virginia business registration certificate shall on or before the
fifteenth day of the month next succeeding each quarterly period
pay the tax herein imposed upon all the property used by him or her
during the preceding quarterly period and accompanied by returns
the tax commissioner prescribes:
Provided, That if the
tax
liability exceeds an average of two hundred fifty dollars per
month, a monthly return shall be filed and tax paid for the taxable
month on or before the fifteenth day of the succeeding month, and
that if the aggregate annual tax liability of any person under this
article is six hundred dollars or less, the person shall, in lieu
of the
monthly or quarterly payment and filing, pay the tax
for the
taxable year on or before the fifteenth day of
January each the
first month next succeeding the end of his or her taxable year, and
shall file the
annual return
as may be prescribed by the tax
commissioner. The tax commissioner may, by nonemergency
legislative rules promulgated pursuant to article three, chapter twenty-nine-a of this code, change the foregoing minimum amounts.
(b) Any individual who is not required by law to hold a West
Virginia business registration certificate, who uses any tangible
personal property or taxable service upon which the West Virginia
use tax has not been paid either to a retailer or directly to the
tax commissioner is liable for the West Virginia use tax upon
property or taxable services and, notwithstanding the amount of the
annual aggregate annual tax liability, shall pay the use tax
imposed upon all property or taxable services used by him or her
during the taxpayer's federal taxable year on or before the
fifteenth day of April of the taxpayer's next succeeding federal
tax year, and shall file the annual return therewith as the tax
commissioner may authorize or require.
(c) All of the provisions of section ten with reference to
quarterly or annual returns and payments are applicable to the
returns and payments required under this section.
(d) The amendments to this section enacted in the year two
thousand
one are effective for tax
years periods beginning on or
after the first day of January, two thousand
one two.
NOTE: The purpose of this bill is to make the filing periods
for sales tax and use tax more consistent and less confusing to
taxpayers meeting certain monetary thresholds. First, the bill
would make the deadline for all annual returns January 15. Second,
if a $250 average monthly threshold is exceeded, a monthly return
would have to be filed by the fifteenth day of the next month.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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