West Virginia § 7-27-31 - 7-27-31. County transportation sales tax collected from purchaser.
Full text of West Virginia West Virginia Code § 7-27-31 — 7-27-31. County transportation sales tax collected from purchaser., with citation guidance and answers to common questions.
§ 7-27-31. 7-27-31. County transportation sales tax collected from purchaser.
A vendor selling tangible personal property or custom software or furnishing a service in a county that imposes a county transportation sales tax pursuant to this article shall for the privilege of doing business in the county collect the county transportation sales tax from the purchaser at the same time and in the same manner that the tax imposed by article fifteen, chapter eleven of this code, is collected from the customer. All sales of tangible personal property and custom software made in the county and all services furnished in the county are presumed to be subject to the county transportation sales tax unless an exemption or exception applies.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 7-27-31
What does West Virginia Code § 7-27-31 cover?
Section 7-27-31 ("7-27-31. County transportation sales tax collected from purchaser.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 7-27-31?
A common citation format is "West Virginia Code § 7-27-31" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 7-27-31 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.