Source: http://wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=HB2813%20SUB.htm&yr=2019&sesstype=RS&billtype=B&houseorig=H&i=2813
Timestamp: 2020-01-20 00:22:16
Document Index: 456674357

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

Committee Substitute House Bill 2813 History
[Originating in the Committee on Finance; February 6, 2019.]
A BILL to amend and reenact §11-15A-1 of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated §11-15A-6b, all relating generally to collection of use tax; defining terms, requiring collection of use tax by marketplace facilitators and referrers satisfying certain economic nexus requirements; and specifying internal effective date.
(1) (2) “Business” means any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect economic gain, benefit or advantage, and includes any purposeful revenue generating activity in this state;
(2) (3) “Consumer” means any person purchasing tangible personal property, custom software or a taxable service from a retailer as defined in paragraph (7) of this subsection §11-15A-1(b)(23), or from a seller as defined in §11-15B-2 of this code;
(3) (6) “Lease” includes rental, hire and license;
(7) “Marketplace” includes any means by which any marketplace seller sells or offers for sale tangible personal property, or services, for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state;
(4) (11) “Person” includes any individual, firm, partnership, joint venture, joint stock company, association, public or private corporation, limited liability company, limited liability partnership, cooperative, estate, trust, business trust, receiver, executor, administrator, any other fiduciary, any representative appointed by order of any court or otherwise acting on behalf of others, or any other group or combination acting as a unit, and the plural as well as the singular number;
(5) (14) “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration;
(6) (15) “Purchase price” means the measure subject to the tax imposed by this article and has the same meaning as sales price;
(20) “Remote seller” means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state that, through a forum, sells tangible personal property or services to persons in this state, the sale or use of which is subject to the tax imposed by this article. The term does not include an employee who in the ordinary scope of employment renders services to his or her employer in exchange for wages and salaries.
(7) (23) “Retailer” means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this state: Provided, That when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this article;
(8) (24) “Retailer engaging in business in this state” or any like term, unless otherwise limited by federal statute, means and includes, but is not limited to:
(9) (25) “Sale” means any transaction resulting in the purchase or lease of tangible personal property, custom software or a taxable service from a retailer;
(10) (26) “Seller” means a retailer, and includes every person selling or leasing tangible personal property or custom software or furnishing a taxable service in a transaction that is subject to the tax imposed by this article;
(11) (28) “Streamlined sales and use tax agreement” or “agreement,” when used in this article, has the same meaning as when used in §11-15B-1 et seq., except when the context in which the word agreement is used clearly indicates that a different meaning is intended by the Legislature;
(12) (29) “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, water, gas, and prewritten computer software;
(13) (30) “Tax commissioner” or “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;
(14) (31) “Taxpayer” includes any person within the meaning of this section, who is subject to a tax imposed by this article, whether acting for himself or herself or as a fiduciary; and
(15) (32) “Use” means and includes:
(a) Duty to collect tax. - For purposes of §11-15A-1 et seq. of this code and for collection of use tax required under §11-15A-6 and §11-15A-6a of this code, the phrase retailer engaging in business in this state also means and includes a marketplace facilitator or referrer.
(e) Economic nexus. - A marketplace facilitator, referrer, or retailer, who does not have a physical presence in this state, shall collect the tax imposed by §11-15A-2 of the code when:
(1) The seller has gross revenue from West Virginia sales equal to or exceeding $100,000 for an immediately preceding calendar year, or a current calendar year; or
(2) The seller makes West Virginia sales in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.