State Codes and Statutes

State Codes and Statutes

Statutes > West-virginia > 11 > 11-15b-2a

§11-15B-2a. Streamlined Sales and Use Tax Agreement defined.
As used in this article and articles fifteen and fifteen-a of this chapter, the term "Streamlined Sales and Use Tax Agreement" or "agreement" means the agreement adopted the twelfth day of November, two thousand two, by states that enacted authority to engage in multistate discussions similar to that provided in section four of this article, except when the context in which the term is used clearly indicates that a different meaning is intended by the Legislature. "Agreement" includes amendments to the agreement adopted by the implementing states in calendar years two thousand three, two thousand four, two thousand five and amendments adopted by the governing board on or before the thirty-first day of January, two thousand eight, but does not include any substantive changes in the agreement adopted after the thirty-first day of January, two thousand eight.