Source: http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=HB3357%20intr.htm&yr=2005&sesstype=RS&i=3357
Timestamp: 2018-04-23 20:28:44
Document Index: 605624709

Matched Legal Cases: ['§11', '§11', '§11', '§11', '§11', '§11', '§11']

HB 3357 Text
Introduced Version House Bill 3357 History
H. B. 3357
(By Delegates Michael, Doyle, Kominar, Proudfoot, Boggs, Stalnaker and Williams)
A BILL to amend and reenact §11-15B-2 and §11-15B-2a of the code of West Virginia, 1931, as amended; and to further amend said code by adding thereto a new section, designated §11-15B-4a, all relating generally to streamlined sales and use tax administration; defining certain terms; and providing for representation on governing board of streamlined sales and use tax agreement.
That §11-15B-2 and §11-15B-2a of the code of West Virginia, 1931, as amended, be amended and reenacted; and that said code be further amended by adding thereto a new section, designated §11- 15B-4a, all to read as follows:
ARTICLE 15B. STREAMLINED SALES AND USE TAX ADMINISTRATION ACT.
(4) "Certified automated system" or "CAS" means software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(5) "Certified service provider" or "CSP" means an agent certified under the agreement to perform all of the seller's sales tax functions.
(6) "Computer" means an electronic device that accepts information in digital or similar form and manipulates the information for a result based on a sequence of instructions.
(7) "Computer software" means a set of coded instructions designed to cause a "computer" or automatic data processing equipment to perform a task.
(8) "Delivered electronically" means delivered to the purchaser by means other than tangible storage media.
(9) "Delivery charges" means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating, and packing.
(10) "Dietary supplement" means any product, other than "tobacco", intended to supplement the diet that:
(vi) A concentrate, metabolite, constituent, extract or combination of any ingredient described in subparagraph (I) through (v) of this subdivision;
(11) "Direct mail" means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipients. "Direct mail" includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. "Direct mail" does not include multiple items of printed material delivered to a single address.
(12) "Drug" means a compound, substance or preparation, and any component of a compound, substance or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:
(13) "Durable medical equipment" means equipment including repair and replacement parts for the equipment, but does not include "mobility-enhancing equipment", which:
(14) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
(15) "Entity-based exemption" means an exemption based on who purchases the product or service or who sells the product or service.
(16) "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food and food ingredients" does not include alcoholic beverages or tobacco.
(17) "Includes" and "including" when used in a definition contained in this article is not considered to exclude other things otherwise within the meaning of the term being defined.
(18) "Lease" includes rental, hire and license. "Lease" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend.
(19) "Load and leave" means delivery to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.
(20) "Mobility enhancing equipment" means equipment, including repair and replacement parts to the equipment, but does not include "durable medical equipment", which:
(21) "Model I seller" means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
(22) "Model II seller" means a seller that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.
(23) "Model III seller" means a seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.
(24) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity.
(25) "Personal service" includes those:
(26) "Prescription" means an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of this state to issue prescriptions.
(27) "Prewritten computer software" means "computer software", including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser.
(28) "Product-based exemption" means an exemption based on the description of the product or service and not based on who purchases the product or service or how the purchaser intends to use the product or service.
(29) "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device worn on or in the body, to:
(C) Support a weak or deformed portion of the body
(30) "Protective equipment" means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use.
(31) "Purchase price" means the measure subject to the tax imposed by article fifteen or article fifteen-a of this chapter and has the same meaning as sales price.
(32) "Purchaser" means a person to whom a sale of personal property is made or to whom a service is furnished.
(33) "Registered under this agreement" means registration by a seller with the member states under the central registration system provided in article four of the agreement.
(34) "Retail sale" or "sale at retail" means:
(35)(A) "Sales price" means the measure subject to the tax levied by this article and includes the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the following:
(36) "Sales tax" means the tax levied under article fifteen of this chapter.
(37) "Seller" means any person making sales, leases or rentals of personal property or services.
(38) "Service" or "selected service" includes all nonprofessional activities engaged in for other persons for a consideration, which involve the rendering of a service as distinguished from the sale of tangible personal property, but does not include contracting, personal services, services rendered by an employee to his or her employer, any service rendered for resale, or any service furnished by a business that is subject to the control of the public service commission when the service or the manner in which it is delivered is subject to regulation by the public service commission of this state. The term "service" or "selected service" does not include payments received by a vendor of tangible personal property as an incentive to sell a greater volume of such tangible personal property under a manufacturer's, distributor's or other third-party's marketing support program, sales incentive program, cooperative advertising agreement or similar type of program or agreement, and these payments are not considered to be payments for a "service" or "selected service" rendered, even though the vendor may engage in attendant or ancillary activities associated with the sales of tangible personal property as required under the programs or agreements.
(39) "State" means any state of the United States and the District of Columbia.
(40) "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any manner perceptible to the senses. "Tangible personal property" includes, but is not limited to, electricity, steam, water, gas, and prewritten computer software.
(41) "Tax" includes all taxes levied under articles fifteen and fifteen-a of this chapter, and additions to tax, interest and penalties levied under article ten of this chapter.
(42) "Tax commissioner" means the state tax commissioner or his or her delegate. The term "delegate" in the phrase "or his or her delegate", when used in reference to the tax commissioner, means any officer or employee of the state tax division duly authorized by the tax commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article.
(43) "Taxpayer" means any person liable for the taxes levied by articles fifteen and fifteen-a of this chapter or any additions to tax, penalties imposed by article ten of this chapter.
(44) "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco
(45) "Use tax" means the tax levied under article fifteen-a of this chapter.
(46) "Use-based exemption" means an exemption based on the purchaser's use of the product or service.
(47) "Vendor" means any person furnishing services taxed by article fifteen or fifteen-a of this chapter, or making sales of tangible personal property or custom software. "Vendor" and "seller" are used interchangeably in this article and in article fifteen and fifteen-a of this chapter.
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 and two thousand four but does not include any substantive changes in the agreement adopted after the thirty-first day of December, two thousand three first day of January, two thousand five.
NOTE: The purpose of this bill is to make a technical change in the definition of "tangible personal property" to conform to the definition of that term in the Streamlined Sales and Use Tax Agreement; to update the definition of "streamlined sales and use tax agreement;" and to provide for West Virginia to have four representatives on the governing board of the Agreement once the Agreement is implemented and the State is a party to the Agreement.
§11-15B-4a is a new section. Therefore, strike-throughs and underscoring have been omitted.