For the privilege of selling tangible personal property or customer software and for the
privilege of furnishing certain selected services, defined by this article, the vendor shall collect from the purchaser the taxes imposed by this section and shall pay the amount of taxes collected to the Tax Commissioner at the same time and in the same manner as the consumers sales and service tax under articles fifteen and fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, and in accordance with procedures and processes prescribed by the Tax Commissioner. The rate of tax shall be one percent of the sales price, as defined in section two, article fifteen b, chapter eleven of the Code of West Virginia, 1931, as amended, of the tangible personal property, custom software or taxable service purchased.
(Passed 1-20-15.)