WV HB4575 | 2018 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 13 2018 - 25% progression, died in committee
Action: 2018-02-13 - To House Judiciary
Pending: House Judiciary Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on February 13 2018 - 25% progression, died in committee
Action: 2018-02-13 - To House Judiciary
Pending: House Judiciary Committee
Text: Latest bill text (Introduced) [HTML]
Summary
The purpose of this bill is to provide an exemption from use tax for sales of tangible personal property, custom software, or services generated through affiliate marketing by a retailer who has no other nexus to the state. The bill clarifies that affiliate marketing does not create nexus for the purposes of the imposition and collection of use tax. The bill defines the term, “affiliate marketing.”
Title
Providing an exemption from use tax for sales of tangible personal property, custom software, or services generated through affiliate marketing
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2018-02-13 | House | To House Judiciary |
| 2018-02-13 | House | Introduced in House |
| 2018-02-13 | House | To Judiciary then Finance |
| 2018-02-13 | House | Filed for introduction |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 11 | 15A | 1 | Amended Code | Citation Text |
| 11 | 15A | 3 | Amended Code | Citation Text |
| 11 | 15A | 3b | New Code | See Bill Text |
