West Virginia Code § 11-15B-3

Legislative findings
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(a) The Legislature finds that a streamlined sales and use tax administration system will
reduce and over time eliminate the burden and cost for all vendors to collect this state's
sales and use tax. The Legislature further finds that this state should participate in
multistate discussions to review and/or amend the terms of the agreement to simplify and
modernize sales and use tax administration in order to substantially reduce ethe burden of tax
compliance for all sellers and for all types of commerce.
(b) The Legislature finds that the streamlined sales and use tax agreement adopted
November 12, 2002, by representatives of the states participatinug in multistate discussions
to amend and implement the agreement substantially complies with the requirements of
section seven of this article, as enacted in the year 2002, andt that this state should now sign
the agreement.

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