West Virginia SB 58: Exempting florists from general sourcing rules in regard to sales and use taxes

Bill Text

SB 58 Text

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Introduced Version

« Senate Bill 58 History

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 Key: Green = existing Code. Red = new code to be enacted

WEST 
virginia Legislature

2019 regular session

Introduced

Senate Bill 58

By Senator Plymale 

[Introduced 
January 9, 2019; Referred

to the Committee on Economic Development; and then to the Committee on Finance]

A BILL to amend and reenact §11-15B-15 of the Code of 
West Virginia, 1931, as amended, relating to reinstating the exemption for 
certain sellers of cut flowers and flower arrangements from the general 
sourcing rules for purposes of the streamlined sales and use taxes; detailing 
when the exception is applicable; and repealing language that previously ended 
the exception.

Be it enacted by the Legislature of West Virginia:

ARTICLE 15B. SALES AND USE TAX ADMINISTRATION.

§11-15B-15. General transaction sourcing rules.

(a) General rule. -- For 
purposes of §11-15B-15-1 et seq., and §11-15A-1 et seq. of this 
code, the retail sale, excluding lease or rental, of a product shall be sourced 
as follows:

(1) When the product is received by the purchaser at a 
business location of the seller, the sale is sourced to that business location.

(2) When the product is not received by the purchaser at a 
business location of the seller, the sale is sourced to the location where 
receipt by the purchaser or the purchaser's designated donee occurs, including 
the location indicated by instructions for delivery to the purchaser or donee, 
known to the seller.

(3) When §11-15B-15(a)(1), and §11-15B-15(a)(2) of this 
code do not apply, the sale is sourced to the location indicated by an address 
for the purchaser that is available from the business records of the seller 
that are maintained in the ordinary course of the seller's business when use of 
this address does not constitute bad faith.

(4) When §11-15B-15(a)(1), §11-15B-15(a)(2), and 
§11-15B-15(a)(3) of this code do not apply, the sale is sourced to the location 
indicated by an address for the purchaser obtained during the consummation of 
the sale, including the address of a purchaser's payment instrument, if no 
other address is available, provided use of this address does not constitute 
bad faith.

(5) When §11-15B-15(a)(1), §11-15B-15(a)(2), §11-15B-15(a)(3), 
and §11-15B-15(a)(4) of this code do not apply, including the circumstance in 
which the seller is without sufficient information to apply the previous rules, 
then the location will be determined by the address from which tangible 
personal property or computer software was shipped, from which the digital 
goods delivered electronically was first available for transmission by the 
seller or from which the service was provided: Provided, That any 
location that merely provided the digital transfer of the product sold is 
disregarded for these purposes.

(b) Lease or rental. -– The lease or rental of 
tangible personal property or custom software, other than property identified 
in §11-15B-15(c) or §11-15B-15(d) of this code, shall be sourced as follows:

(1) For a lease or rental that requires recurring periodic 
payments, the first periodic payment is sourced the same as a retail sale in 
accordance with the provisions of §11-15B-15(a) of this code. Periodic payments 
made subsequent to the first payment are sourced to the primary property 
location for each period covered by the payment. The primary property location 
is as indicated by an address for the property provided by the lessee that is 
available to the lessor from its records maintained in the ordinary course of 
business, when use of this address does not constitute bad faith. The property 
location may not be altered by intermittent use at different locations, such as 
use of business property that accompanies employees on business trips and service 
calls.

(2) For a lease or rental that does not require recurri