HB2813 HFAT Summers 3-9

McO

 

Delegate Summers moves to amend the title of the bill to read as follows:

Com. Sub. For H. B. 2813 -- A BILL to amend and reenact 11-15A-1 of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated 11-15A-6b, all relating generally to collection of use tax; defining terms, requiring collection of use tax by marketplace facilitators, remote sellers, and referrers satisfying certain economic nexus requirements; requiring the tax commissioner to grant waivers from requirements in certain circumstances; allowing voluntary collection agreements; and specifying internal effective date.