Source: http://apps.sos.wv.gov/adlaw/taxappealdecisions/
Timestamp: 2015-10-09 21:49:14
Document Index: 173031992

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Tax Appeal Decisions Search
13-454 RPD MFE2/20/2015View13-454 RPD MFE: Petitioner is a retired federal law enforcement officer. He argued that his retirement income should be excluded from West Virginia personal income tax pursuant to the holding in Dodson v. Palmer, Civil Action No. 00-C-AP. The Office of Tax Appeals ruled that that it should be so excluded.
13-337 MFE2/20/2015ViewPetitioner as an out of state carrier of fuel argued that their failure to secure a diversion number to ship fuel to another state other than the one on the order, was moot since the fuel was propane and did meet the criteria as a special fuel because it was not used, in this case for an internal combustion engine. We could not find for petitioner on this claim as the statute ... (truncated text, see detail for full text)
12-268 PT; 12-269 PT2/20/2015ViewPetitioner company argued that they should receive a strategic research and development tax credit as outlined in WV Code 11-13R. Petitioners contracted with another company to install a pipeline. They ran into difficulties during the install related to weather and topography concerns which they claimed met the parameters for the credit. We could not find for the petitioner ... (truncated text, see detail for full text)
12-247 PT; 12-308 RP-M2/20/2015ViewIn these 2 cases, which are similar in nature to a total of 10 petitions before this tribunal, we affirm the tax commissioners assessments in both. Specifically, petitioners argue the doctrine of estoppel in that tax commissioner personnel erroneously advised of how to figure credits with regard to alternative fuel motor vehicle situations. Petitioners did not meet the burden of ... (truncated text, see detail for full text)
12-246 RPT-M; 12-286,RP-M; 12-287 $P-M2/20/2015ViewIn these 2 cases, which are similar in nature to a total of 10 petitions before this tribunal, we affirm the tax commissioners assessments in both. Specifically, petitioners argue the doctrine of estoppel in that tax commissioner personnel erroneously advised of how to figure credits with regard to alternative fuel motor vehicle situations. Petitioners did not meet the burden of ... (truncated text, see detail for full text)
12-464 RMFE9/19/2014ViewPetitioner, a state agency appealed the Tax Commissioners denial of a refund claim for motor fuel taxes. The Petitioner claimed that the filing deadline for such refunds, found in West Virginia Code Section 11-14C-31(c)(3) should be equitably tolled. The Office of Tax Appeals ruled that Section 11-14C-31(c)(3) uses the mandatory designation of shall when setting the filing ... (truncated text, see detail for full text)
13-381 RPD9/19/2014ViewPetitioners, retired federal law enforcement officers argued that their retirement income should be excluded from West Virginia personal income tax pursuant to the holding in Dodson v. Palmer, Civil Action No. 00-C-AP. The Office of Tax Appeals ruled that it should be so excluded.
13-238 RPD C9/19/2014ViewPetitioner is a retired federal law enforcement officer. He argued that his retirement income should be excluded from West Virginia personal income tax pursuant to the holding in Dodson v. Palmer, Civil Action No. 00-C-AP. The Office of Tax Appeals ruled that that it should be so excluded.
13-143 W9/19/2014ViewThe Petitioner, a bookkeeper/office manager argued that she was not personally responsible for her employers unpaid withholding taxes. The Office of Tax Appeals ruled that, pursuant to West Virginia Code Section 11-10-19 and Internal Revenue Code Section 6672 she was both required to pay over the corporations withholding taxes and did she willfully fail to do so.
12-456 CU9/19/2014ViewThe Petitioner, a small corporation, argued that its usage of an enrolled agent to provide accounting services was exempt from sales/use tax because the enrolled agent was providing a professional service. The Office of Tax Appeals ruled that the service provided was not professional and that when an enrolled agent is providing accounting services, which are not considered ... (truncated text, see detail for full text)
12-340 CU9/19/2014ViewPetitioner operates fitness clubs and argued that it is entitled to the exemption from sales tax relating to charges for memberships or services provided by health and fitness organizations relating to personalized fitness programs. W. Va. Code Ann. §11-15-9(a)(34). The Office of Tax Appeals ruled that the Petitioner was providing a personalized fitness program. The OTA further ... (truncated text, see detail for full text)
08-211 TSE C9/19/2014View08-211 The Petitioner, a small corporation that provides inventory to convenience stores, argued that it should not have been assessed a money penalty for selling cigarette brands that were not on West Virginias list of approved brands. The Petitioner argued that the Tax Commissioner failed to give it adequate notice of the brands removal. The Office of Tax Appeals ruled that ... (truncated text, see detail for full text)
12-356 P2/17/2014ViewTAXATION
GENERAL DUTIES AND POWERS OF COMMISSIONER; APPRAISERS
It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
In a hearing before the West Virginia ... (truncated text, see detail for full text)
12-321 CU; 12-322 C2/17/2014ViewTAXATION
GENERAL DUTIES AND POWERS OF COMMISSIONER
The Tax Commissioner shall collect the taxes, additions to tax, ... (truncated text, see detail for full text)
12-192 RSW; 12-193 RSW2/17/2014ViewENVIRONMENTAL RESOURCES -- SOLID WASTE LANDFILL CLOSURE ASSISTANCE -- A solid waste assessment fee is levied and imposed upon the disposal of solid waste at any solid waste disposal facility in this state in the amount of three dollars and fifty cents per ton or like ratio on any part of a ton of solid waste, except as provided in subsection (e) of this section: Provided, That any ... (truncated text, see detail for full text)
10-314 PS; 11-034 P; 12-224 P-M2/17/2014ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
WEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for ... (truncated text, see detail for full text)
12-388 P; 12-389 CU; 12-390 PT2/17/2014ViewTAXATION
The Tax Commissioner shall collect the taxes, additions to ... (truncated text, see detail for full text)
12-199 CU-C, 12-200 U-C1/16/2014ViewTAX ADMINISTRATION -- DUTIES OF TAX COMMISSIONER -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. §11-1-2 (West 2010).
TAXATION -- PROCEDURE AND ADMINISTRATION -- The Tax Commissioner shall collect the taxes, additions to tax, penalties and interest ... (truncated text, see detail for full text)
12-240 P1/16/2014ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
PERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden ... (truncated text, see detail for full text)
12-314 RPD1/16/2014ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the Petitioner to show that he or she is entitled to the refund requested. See W. Va. Code Ann. § 11-10A-10(e) (West 2010); W. Va. Code R § 121-1-63.1 (2003).
PERSONAL INCOME TAX -- WEST VIRGINIA ADJUSTED ... (truncated text, see detail for full text)
12-180 P1/16/2014ViewTAX ADMINISTRATION -- DUTIES OF TAX COMMISSIONER -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
TAXATION -- PROCEDURE AND ADMINISTRATION -- ASSESSMENT -- If the Tax Commissioner believes that any tax administered under this article ... (truncated text, see detail for full text)
12-223 RPD1/16/2014ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICERS RETIREMENT BENEFITS NOT TAXABLE -- A retired federal law enforcement officer who performed duties similar to those performed by state fire fighters and police officers and who was within that limited class of federal retirees who could not collect social security benefits upon retirement may exclude said retirement benefits ... (truncated text, see detail for full text)
12-179 CU1/16/2014ViewTAX ADMINISTRATION -- DUTIES OF TAX COMMISSIONER -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
CONSUMERS SALES AND SERVICE TAX & SALES AND USE TAX -- DUTY TO COLLECT -- Article Fifteen of the West Virginia Tax Code imposes a ... (truncated text, see detail for full text)
12-042 RB1/16/2014ViewTAXATION -- BUSINESS AND OCCUPATION TAX -- There is hereby levied and shall be collected annual privilege taxes against the persons, on account of their business and other activities, and in the amount to be determined by the application of rates against the measures of tax as set forth in sections two-d, two-e, two-f, two-m, two-n and two-o of this article. W. Va. Code Ann. ... (truncated text, see detail for full text)
11-357 P1/16/2014ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
TAXATION -- PROCEDURE AND ADMINISTRATION -- The Tax Commissioner shall collect the taxes, additions to tax, penalties and interest imposed by ... (truncated text, see detail for full text)
11-258 NFN, 11-259 CU1/16/2014ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010)
10-433 PT1/16/2014ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. §11-1-2 (West 2010). WEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for ... (truncated text, see detail for full text)
10-370; 10-371; 10-3720 U1/16/2014ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W. Va. Code Ann. § 11-10A-10(e) (West 2010) and W. Va. Code. R. § 121-1-63.1 (2003). ... (truncated text, see detail for full text)
12-207 C-C6/18/2013ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W. Va. Code Ann. § 11-10A-10(e) (2010) and W. Va. Code R. § 121-1-63.1 (2003) TAXATION ... (truncated text, see detail for full text)
11-239 P6/18/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
12-177 RPD6/18/2013ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the Petitioner to show that he or she is entitled to the refund requested. See W. Va. Code Ann. §11-10A-10(e) (West 2010); W. Va. Code R § 121-1-63.1 (2003).PERSONAL INCOME TAX -- WEST VIRGINIA ADJUSTED GROSS ... (truncated text, see detail for full text)
11-240 CU; 11-241 NFN; 11-242 C6/18/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
12-003 RPD6/18/2013ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the Petitioner to show that he or she is entitled to the refund requested. See W. Va. Code Ann. § 11-10A-10(e) (West 2010); W. Va. Code R. § 121-1-63.1 (2003).
11-237 C; 11-238 CU6/18/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
11-377; 11-3784/2/2013ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W. Va. Code Ann. § 11-10A-10(e) (West 2010) and W. Va. Code R. § 121-1-63.1. (2003). ... (truncated text, see detail for full text)
11-2453/21/2013ViewTAXATION -- SUPERVISION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
TAXATION -- PROCEDURE AND ADMINISTRATION -- The Tax Commissioner shall collect the taxes, additions to tax, penalties and interest imposed by this article or any ... (truncated text, see detail for full text)
112-117 W; 12-118 CU3/21/2013ViewCONSUMERS SALES AND SERVICE TAX -- For the privilege of selling tangible personal property and of dispensing certain select services . . . the vendor shall collect from the purchaser the tax as provided under this article, and shall pay the amount of tax to the commissioner in accordance with the provisions of this article. W. Va. Code Ann. § 11-15-3(a) (West 2010).CONSUMERS ... (truncated text, see detail for full text)
12-015 RMFE3/21/2013ViewTAXATION-- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
WEST VIRGINIA OFFICE OF TAX APPEALS --BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, ... (truncated text, see detail for full text)
09-276 U3/21/2013ViewTAXATION -- SUPERVISION -- GENERAL DUTIES AND POWERS OF TAX COMMISSIONER -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010)
TAXATION -- PROCEDURE AND ADMINISTRATION -- COLLECTION OF TAX -- The Tax Commissioner shall collect the taxes, ... (truncated text, see detail for full text)
11-371 C; 11-372 CU3/21/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
11-390 CU3/21/2013ViewTAXATION -- SUPERVISION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
11-1152/26/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
10-402; 10-4032/26/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- COLLECTION OF TAX -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2011).
TAXATION -- OFFICE OF TAX APPEALS BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a ... (truncated text, see detail for full text)
10-0362/26/2013ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
CONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment ... (truncated text, see detail for full text)
11-2932/26/2013ViewTAXATION -- SUPERVISION -- GENERAL DUTIES AND POWERS OF TAX COMMISSIONER -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
TAXATION -- PROCEDURE AND ADMINISTRATION -- The Tax Commissioner shall collect the taxes, additions to tax, ... (truncated text, see detail for full text)
11-3252/26/2013ViewTAXATION -- SUPERVISION -- GENERAL DUTIES AND POWERS OF TAX COMMISSIONER -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. § 11-1-2 (West 2010).
TAXATION -- CONSUMERS SALES AND SERVICE TAX -- For the privilege of selling tangible personal property and of ... (truncated text, see detail for full text)
11-2772/26/2013ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICERS RETIREMENT BENEFITS NOT TAXABLE A retired federal law enforcement officer who performed duties similar to those performed by state fire fighters and police officers and who was within that limited class of federal retirees who could not collect social security benefits upon retirement may exclude said retirement benefits ... (truncated text, see detail for full text)
11-051 P8/23/2012ViewTAXATION--PROCEDURE AND ADMINISTRATION--It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W.Va. Code Ann.§ 11-1-2 (West 2010). WEST VIRGINIA OFFICE OF TAX APPEALS--BURDEN OF PROOF--In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the ... (truncated text, see detail for full text)
11-022 C8/23/2012ViewWEST VIRGINIA OFFICE OF TAX APPEALS --In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W.Va. Code Ann. § 11-10A-10(e) (West 2010) and W.Va. Code R.§ 121-1-63.1 (2003). CONSUMERS SALES AND SERVICE ... (truncated text, see detail for full text)
10-435 C8/17/2012ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See generally W. Va. Code §11-10A-10(e) and W. Va. Code St. R. §121-1-63.1.
CONSUMERS SALES AND SERVICE TAX ... (truncated text, see detail for full text)
04-294 RK; 04-299 RSV6/6/2012ViewSEVERANCE TAXES ON COAL--SPECIAL (EXCISE) TAX ON COAL PRODUCTION FOR SURFACE "MINING AND RECLAMATION OPERATIONS FUND" --SPECIAL RECLAMATION TAX FOR SURFACE MINING "SPECIAL RECLAMATION FUND" STATUTES UNCONSTITUTIONAL AS APPLIED TO FOREIGN EXPORTS --Governed by the holding of the Supreme Court of the United States in Richfield Oil Corp. v. State Board of Equalization, 329 U.S. 69, ... (truncated text, see detail for full text)
11-091 W; 11-092 C; 11-093 X5/22/2012ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. §11-1-2 (West 2011).
11-308 RPD5/2/2012ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the Petitioner to show that he or she is entitled to the refund requested. See W. Va. Code Ann. §11-10A-10(e) (West 2010); W. Va. Code R. §121-1-63.1 (2003).
09-110 U4/27/2012ViewPURCHASERS USE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is on petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
PURCHASERS USE ... (truncated text, see detail for full text)
10-242 W; 10-243 C; 10-244 CU1/30/2012ViewTAXATION -- PROCEDURE AND ADMINISTRATION -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. §11-1-2 (West 2110).
CONSUMERS SALES AND SERVICE TAX AND SALES AND USE TAX -- LIABILITY AS A "SUCCESSOR IN BUSINESS" -- It was the duty of Company A to collect and ... (truncated text, see detail for full text)
09-318 RNFN12/29/2011ViewBUSINESS FRANCHISE TAX AND CORPORATE INCOME TAX -- STATUTE OF LIMITATIONS -- It is the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies are faithfully enforced. See W. Va. Code Ann. §11-1-2 (West 2010).
BUSINESS FRANCHISE TAX AND CORPORATE INCOME TAX -- STATUTE OF LIMITATIONS -- The Petitioner was required to ... (truncated text, see detail for full text)
11-165 CUR; 11-166 UR12/21/2011ViewCOMBINED SALES AND USE TAX AND PURCHASERS USE TAX -- BURDEN OF PROOF -- A necessary component of satisfying a Petitioner's burden of proof requires that the Petitioner maintain complete and accurate books and records that are sufficient to show the amount of tax that it properly should have paid on all taxable services and purchases. See W. Va. Code R. §110-15-14.a ... (truncated text, see detail for full text)
11-105 U12/16/2011ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W. Va. Code Ann. §11-10A-10(e) (West 2010) and W. Va. Code R. §121.1.63.1 (2003).
CONSUMERS SALES AND ... (truncated text, see detail for full text)
DK# 06-426 U; 06-427 C11/8/2011ViewWEST VIRGINIA OFFICE OF TAX APPEALS -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W. Va. Code Ann. §11-10A-10(e) (West 2010) and W. Va. Code St. R. §121-1-63.1 (2003).
CONSUMERS SALES ... (truncated text, see detail for full text)
11-037 P10/31/2011ViewFINAL ORDER DISMISSING PETITION WITH PREJUDICE UNDER OTA PROCEDURAL RULES 49.9 AND 54.2 FOR FAILURE TO APPEAR AT PREHEARING CONFERENCE AND TO OTHERWISE PROSECUTE THIS MATTER AS REQUIRED BY LAW
10-485 P10/27/2011ViewPERSONAL INCOME TAX -- REASONABLE CAUSE SHOWN FOR WAIVER OF ADDITIONS TO TAX -- Reliance in good faith upon the tax advice of an outside accountant regarding the filing of West Virginia taxes constitutes reasonable cause for waiver of additions to tax pursuant to West Virginia Code Section §11-10-18(a)(1).
09-186 P10/26/2011ViewBUSINESS FRANCHISE TAX -- IMPOSITION OF TAX -- In accordance with West Virginia Code Section 11-23-6(a) the annual business franchise tax is imposed on the privilege of doing business in this state and is collected on every domestic corporation, every corporation having a commercial domicile in this state and every foreign or domestic corporation owning or leasing real or tangible ... (truncated text, see detail for full text)
11-042 PD10/5/2011ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS NOT TAXABLE -- Retired federal law enforcement officer who performed duties similar to those performed by West Virginia state firefighters and police officers and who did not pay security taxes and thereby did not qualify to receive social security benefits under the civil service retirement system may ... (truncated text, see detail for full text)
10-419 CU9/16/2011ViewCONSUMERS SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayer to articulate adeuate grounds in its petition for reassessment justifying its claim, combined with its failure at a hearing to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See W. Va. Code Ann. §11-10A-10(e) (West 2010); W. Va. ... (truncated text, see detail for full text)
10-456 RMFE6/30/2011ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the taxpayer to show that it is entitled to the refund. See W. Va. Code Ann. §11-10A-10(e) [West 2010].
MOTOR FUEL EXCISE TAX -- LIMITATION ON FILING CLAIM FOR REFUND -- West Virginia Code Section 11-14C-31(c)(3) provides ... (truncated text, see detail for full text)
10-438 RPD6/30/2011ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS NOT TAXABLE -- Retired federal law enforcement officer who performed duties similar to those performed by state fire fighter and police officers and who was within that limited class of federal retirees who could not collect social security benefits upon retirement may exclude said retirement benefits ... (truncated text, see detail for full text)
10-079 RC; 10-081 RC; 10-082 RC6/30/2011ViewTEMPORARY EMPLOYMENT AGENCIES -- BURDEN OF PROOF -- In matters before the West Virginia Office of Tax Appeals on a petition for refund the burden of proof is upon a petitioner-taxpayer to show that the entitlement to a refund is due. See W. Va. Code Ann. §11-10A-10(e) (2002) and W. Va. Code St. R. §121-1-63.1 (2003).
TEMPORARY EMPLOYMENT AGENCIES -- CONSUMERS SALES AND SERVICE ... (truncated text, see detail for full text)
10-332 W; 10-333 C5/27/2011ViewCONSUMERS SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- DUE PROCESS PRINCIPLES -- "Under the due process protections of the West Virginia Constitution, Article III, Section 10, in the absence of statutory or regulatory language setting forth standards for the imposition of personal liability for unpaid and remitted sales taxes on individual corporate officers pursuant ... (truncated text, see detail for full text)
DK# 07-397 RC & 07-398 RC5/25/2011ViewCONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF -- In matters before the West Virginia Office of Tax Appeals on a petition for refund the burden of proof is upon the petitioner-taxpayer to show that there is an entitlement to the refund claimed. See W. Va. Code Ann. §11-10A-10(e) (West 2010) and W. Va. Code R. §§121-1-62.8 and 63.1 (2003).
CONSUMERS SALES AND SERVICE TAX -- ... (truncated text, see detail for full text)
09-441 C4/29/2011ViewCONSUMERS SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- DUE PROCESS PRINCIPLES -- "Under the due process protections of the West Virginia Constitution, Article III, Section 10, in the absence of statutory or regulatory language setting forth standards for the imposition of personal liability for unpaid and unremitted sales taxes on individual corporate officers ... (truncated text, see detail for full text)
11-035 F4/25/2011ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
09-465 W4/12/2011ViewPERSONAL INCOME TAX WITHHOLDING -- LIABILITY OF "RESPONSIBLE PERSON" -- W. Va. Code §11-10-19(a) provides, "Any person required to collect, account for and pay over any tax administered under this article, who willfully fails truthfully to account for and pay over such tax, and any person who willfully attempt in any manner to evade or defeat any such tax or the payment thereof, ... (truncated text, see detail for full text)
09-332 C; 09-341 CU3/30/2011ViewCONSUMER SALES AND SERVICE TAX & SALES AND USE TAX - LIABILITY AS A "SUCCESSOR IN BUSINESS" -- It was the duty of Company A to collect and remit consumers sales and service tax and use tax required to be collected by any vendor or retailer. Company A is personally liable for any such taxes it failed to collect or remit. See W. Va. C.S.R. §110-15-4.5.
CONSUMER SALES AND ... (truncated text, see detail for full text)
10-188 RPD1/4/2011ViewPERSONAL INCOME TAX -- RETIRED LAW ENFORCEMENT EMPLOYEE'S RETIREMENT BENEFITS EXCLUDED -- A retired investigator assigned to the Criminal Investigation Division of theInternal Revenue Service (Department of the Treasury) who, during his tenure, was authorized to carry firearms to investigate crimes against the United States and to perform other functions commensurate with his job ... (truncated text, see detail for full text)
10-001 RPD1/4/2011ViewPERSONAL INCOME TAX -- RETIRED LAW ENFORCEMENT EMPLOYEE'S RETIREMENT BENEFITS EXCLUDED -- A retired Washington, D. C. Metropolitan Police Department patrol officer who was commissioned during his tenure to carry firearms, to investigate crimes against the United States and the District of Columbia and to perform other functions commensurate with his job as a law enforcement ... (truncated text, see detail for full text)
09-378 CU; 09-379 W; 09-380 C12/29/2010ViewCONSUMERS SALES AND SERVICE TAX, COMBINED SALES AND USE TAX & PERSONAL INCOME TAX WITHHOLDING -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. ... (truncated text, see detail for full text)
10-454 F12/29/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
10-074 RPD12/29/2010ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS NOT TAXABLE IN PART -- Retired federal law enforcement officer who performed duties similar to those performed by West Virginia state firefighters and police officers and who did not pay into the federal Old-Age, Survivors, and Disability Insurance program of the Social Security Act of 1935, as amended, ... (truncated text, see detail for full text)
09-378 CU; 09-379 W; 09-380 C12/29/2010ViewCONSUMERS SALES AND SERVICE TAX, COMBINED SALES AND USE TAX & PERSONAL INCOME TAX WITHHOLDING -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment of tax against it is erroneous, unlawfl, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. ... (truncated text, see detail for full text)
10-090 P12/23/2010ViewA person who fails to submit his tax returns or remit state personal income tax within the statutorily prescribed period, or within allowed periods of extension, based on his personal accountant's inability to prepare the return, where the individual did not consult his accountant until approximately who weeks prior to the expiration of the extension period, has not shown ... (truncated text, see detail for full text)
09-283 MFE12/22/2010ViewA person found to be engaging in any business activity for which a license is required without first obtaining that license is subject to the civil penalty set forth in W. Va. Code §11-14C-38(a), inasmuch as the state legislature has not articulated the component of intent as necessary to its application.
09-085 C; 09-086 U12/22/2010ViewA contractor, having made direct purchases of tangible purchase property in the course of providing contracting services to an entity that may have enjoyed tax-exempt status, is nevertheless subject to the consumers sales and purchasers use taxes as described in Chapter 11, Article 15 and 15A of the West Virginia Code.
08-023 C; 08-024 U12/22/2010ViewThe petitioner filed petitions for reassessment related to assessments issued by the State Tax Department for the periods including July 1, 2004 through July 31, 2006 and July 1, 2004 through December 31, 2006. The first assessment was for consumers sales tax, together with interest, for a total of $____, and the second was for purchasers use tax, together with interest and ... (truncated text, see detail for full text)
09-39812/6/2010ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment against him is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
PERSONAL INCOME ... (truncated text, see detail for full text)
10-057 P12/1/2010ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment against him is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 203).
09-264 MFE11/29/2010ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment the burden of proof is upon the Petitioner to show that any assessment of tax or penalty is erroneous, unlawful, void or otherwise invalid. See W. Va. Code Ann. §11-10A-10(e) (West 2010) and W. Va. Code R. §121-1-63.1 (2003).
MOTOR FUEL EXCISE ... (truncated text, see detail for full text)
10-366 F10/19/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
10-307 F8/30/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
10-204 F8/9/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
10-268 F7/26/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business regisration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
09-083 CU5/24/2010ViewCONSUMERS SALES AND SERVICE TAX -- PRODUCT USED OR CONSUMED IN CONTRACTING ACTIVITY -- Consumers sales and service tax is required to be paid on the gross value a product assembled from component parts by a contractor and included in a building by that contractor as part of its contracting activity. W. Va. Code §§11-15-7 & 8a.
CONSUMERS SALES AND SERVICE TAX -- PRODUCT USED OR ... (truncated text, see detail for full text)
10-161 F5/18/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
10-150 F5/18/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
10-149 F5/18/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATION REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
07-133 SV, 07-134 U5/17/2010ViewSEVERANCE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
SEVERANCE TAX -- ... (truncated text, see detail for full text)
07-450 HP4/29/2010ViewHEALTH CARE PROVIDER TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the taxpayer to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
HEALTH ... (truncated text, see detail for full text)
08-165 C4/27/2010ViewCONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the taxpayer to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, ... (truncated text, see detail for full text)
08-363 RHP4/22/2010ViewHEALTH CARE PROVIDER TAXES -- CONFORMITY WITH FEDERAL LAW -- The West Virginia broad-based health care provider tax must conform to federal regulations in that it must be both broad-based and uniform. 42 C.F.R. §433.68 (1992).
HEALTH CARE PROVIDER TAXES -- CONFORMITY WITH FEDERAL LAW -- The West Virginia broad-based health care provider tax levies taxes on gross receipts of ... (truncated text, see detail for full text)
09-022 C; 09-023 U4/20/2010ViewPURCCHASERS USE TAX -- A purchasers use tax assessment must be affirmed where the petitioner has conceded the validity thereof.
CONSUMERS SALES AND SERVICE TAX -- SERVICES SOURCED OUT OF STATE FOR PURPOSES OF W. VA. CODE §11-15B-15(a)(1) -- The petitioner has satisfied its burden of proving that its service of destroying records occurs at its business location outside of West ... (truncated text, see detail for full text)
09-192 MFE3/31/2010ViewA person found to be using dyed diesel fuel in a highway vehicle is subject to the civil penalty set forth in W. Va. Code §11-14C-36(b), inasmuch as the state legislature has not articulated the component of intent as necessary to its application.
09-363 RPD3/26/2010ViewPERSONAL INCOME TAX -- RETIRED LAW ENFORCEMENT EMPLOYEE'S RETIREMENT BENEFITS EXCLUDED -- A retired Washington, D.C. Metropolitcan Police Department patrol officer who was commissioned during his tenure to carry firearms, to investigate crimes against the United States and the District of Columbia and to perform other functions commensurate with his job as a law enforcement ... (truncated text, see detail for full text)
10-014 F3/18/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
09-132 P2/23/2010ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof isupon the petitioner to show that any assessment against her is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
09-094 P2/23/2010ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the petitioner to show that any assessment against him is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
09-470 F2/22/2010ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
08-044 U2/5/2010ViewPURCHASERS USE TAX -- CONTRACTING -- The Petitioner is engaged in the business of "contracting" because he provided both materials and work in the fulfillment of a contract for the construction of a new building. W. Va. Code §11-15-2(b)(3)(A).
PURCHASERS USE TAX -- CONTRACTING -- The Petitioner is required to pay the purchasers use tax on all of his purchases of tangible ... (truncated text, see detail for full text)
09-039 C; 09-072 C2/4/2010ViewCONSUMERS SALES AND SERVICE TAX -- WAIVER OF INTEREST -- Interest on any underpayment of tax is mandated by W. Va. Code §11-10-17, and in the absence of some statutory provision allowing the waiver of interest and establishing a standard for such waiver, may not be waived.
CONSUMERS SALES AND SERVICE TAX -- ASSESSMENT OF ADDITIONS TO TAX -- Additions to tax are mandated when a ... (truncated text, see detail for full text)
09-004 C; 09-005 W2/3/2010ViewCONSUMERS SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- DUE PROCESS PRINCIPLES -- "Under the due process protections of the West Virginia Constitution, Article III, Section 10, in the absence of statutory or regulatory language setting forth standar for the imposition of personal liability for unpaid and unremitted sales tax on individual corporate officers pursuant ... (truncated text, see detail for full text)
09-002 C; 09-003 W2/3/2010ViewCONSUMERS SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- DUE PROCESS PRINCIPLES -- "Under the due process protections of the West Virginia Constitution, Article III, Section 10, in the absence of statutory or regulatory language setting forth standards for the imposition of personal liability for unpaid and unreitted sales taxes on individual corporate officers ... (truncated text, see detail for full text)
09-080 U; 09-081 C; 09-082 CU1/19/2010View1. CONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF ON TAXPAYER -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that the assessment of tax is erroneous, unlawful, void, or otherwise invalid, in whole or in part. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §121-1-63.1 ... (truncated text, see detail for full text)
09-218 RC1/15/2010ViewCONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF -- On a claim for refund, the burden of proof is on the taxpayer to show that it is legally entitled to the refund sought by it and to show that it actually paid the amount of the tax for which it seeks the refund.
08-241 P1/8/2010ViewPERSONAL INCOME TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayers to articulate adequate grounds in their petition for reassessment justifying their claim, combined with their failure to appear at a hearing and to present any evidence respecting their claim, will result in a denial of relief to the taxpayers. See W. Va. Code §11-10A-10(e) [2002]; ... (truncated text, see detail for full text)
08-286 W; 08-287 C1/8/2010ViewCONSUMERS SALES AND SERVICE TAX & PERSONAL INCOME TAX WITHHOLDING -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 ... (truncated text, see detail for full text)
06-544 N; 06-545 FN1/6/2010ViewBUSINESS FRANCHISE TAX -- DUE PROCESS CLAUSE -- As applied to the Petitioner, who licenses trademarks and trade names to others, including affiliated companies, who then sell trademarked and trade-named products to customers in West Virginia, the West Virginia business franchise tax, W. Va. Code §11-23-1, et seq., does not violate the Due Process Clause of the United States ... (truncated text, see detail for full text)
09-375 F12/23/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
09-374 F12/23/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
09-373 F12/4/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
07-618 P11/9/2009ViewPERSONAL INCOME TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayer to appear at a hearing and to present any evidence respecting his claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
09-333 F11/3/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
08-227 C10/14/2009ViewCONSUMER SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993 a person who is in fact an officer of a corporation is personally liable for the unpaid consumers sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
9-258 F9/16/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provision of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended. See also W. Va. Code ... (truncated text, see detail for full text)
04-022 C and 04-025 U9/10/2009ViewConsumers Sales and Service Tax - Taxpayer's Failure to Carry Burden of Proof - The failure of taxpayer to articulate adequate grounds in it petition for reassessment justifying its claim, combined with its failure to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See WV Code §11-10A-10(e) [2002]; WV ... (truncated text, see detail for full text)
09-241 F8/26/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. §11-10A-8(3) or (5), as last amended.
08-171 RC6/30/2009ViewCONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF -- On a claim for refund, the burden of proof is on the taxpayer to show that he is legally entitled to the refund sought by him and to show that he actually paid the amount of the tax for which he seeks the refund.
08-255 RP6/1/2009ViewPERSONAL INCOME TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to articulate adequate grounds in his petition for refund justifying his claim, combined with his failure to appear at a hearing and to present any evidence respecting his claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. ... (truncated text, see detail for full text)
08-260 C5/29/2009ViewCONSUMERS SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to articulate adequate grounds in her petition for reassessment justifying her claim, combined with her failure to appear at a hearing and to present any evidence respecting her claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) ... (truncated text, see detail for full text)
07-610 C5/14/2009ViewA physical fitness facility deriving its income from monthly membership fees is not in the business of providing "personalized fitness programs" where the evidence shows only that the owner or facility employees talked with customers about customers' physical fitness goals with no apparent regularity and as part of no practice. The facility is therefore not exempt from the ... (truncated text, see detail for full text)
07-502 C4/13/2009ViewCONSUMERS SALES AND SERVICE TAX -- VEHICLE SERVICE CONTRACTS -- The Petitioner was required to collect consumers sales and service tax on vehicle service (warranty) contracts it sold to purchasers of automobiles because said contracts are for the provision of services, and are not insurance policies.
CONSUMER SALES AND SERVICE TAX -- EQUITABLE ESTOPPEL -- The West Virginia ... (truncated text, see detail for full text)
CONSUMERS SALES AND SERVICE TAX -- EQUITABLE ESTOPPEL -- The West Virginia ... (truncated text, see detail for full text)
08-040 MFE3/25/2009ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF ON TAXPAYER -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that the assessment is incorrect and contrary to law, in whole or in part. See W. Va. Code §11-10A-10(e) [2002] and W. Va. C.S.R. §121-1-63.1 (Apr. 20, 2003).
MOTOR FUEL EXCISE TAX -- ... (truncated text, see detail for full text)
08-172 RGC3/19/2009ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the Petitioner to show that it is entitled to the refund. See W. Va. Code §11-10A-10(e) [2002].
MOTOR FUEL EXCISE TAX -- LIMITATION ON FILING OF REFUND CLAIM -- Pursuant to the provisions of W. Va. Code §11-14C-31(c)(3) ... (truncated text, see detail for full text)
09-028 F3/18/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
06-241 C3/17/2009View1. CONSUMERS SALES AND SERVICE TAX -- TIMELINESS OF RAISING ISSUE OF LACK OF SUBJECT MATTER JURISDICTION FOR FIRST TIME AT EVIDENTIARY HEARING -- In a proceeding before the West Virginia Office of Tax Appeals, any and all issues as to subject-matter jurisdiction may be raised by a party at any time, including at the outset of the scheduled evidentiary hearing.
2. CONSUMERS ... (truncated text, see detail for full text)
08-010 REOTC3/2/2009ViewA 26,000 square foot, state-of-the-art cinema operating in a border area of the state is not engaged in the business of "destination-oriented recreation and tourism" as intended by the Legislature in the enactment of the West Virginia Economic Opportunity Tax Credit Act.
No redacted decisions February 20092/28/2009ViewPlease note that the Office of Tax Appeals has No redacted decisions for posting for the month of February, 2009
08-245 W; 08-247 C2/3/2009ViewPERSONAL INCOME TAX -- CONSUMERS SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against him is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 ... (truncated text, see detail for full text)
08-274 F1/21/2009ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provision of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
05-217 W12/15/2008ViewPERSONAL INCOME TAX WITHHOLDING -- OFFICER MONEY PENALTY LIABILITY -- A "corporate officer" who is appointed to such a position without his knowledge or consent and who, during the period for which taxes were withheld but not remitted to the State, performed the duties of an employee and did not perform any duties respecting the withholding of said taxes and failure to remit the ... (truncated text, see detail for full text)
06-304 C10/29/2008ViewCONSUMERS' SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to articulate adequate grounds in its petition for reassessment justifying their claim, combined with its failure to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) ... (truncated text, see detail for full text)
08-195 F10/21/2008ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
08-054 C10/8/2008ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
08-174 F10/1/2008ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
07-589 MFE9/30/2008View1. MOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- ON TAXPAYER -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the taxpayer to show that the assessment is incorrect and contrary to law, in whole or in part. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §121-1-63.1 (Apr. 20, 2003).
2. MOTOR ... (truncated text, see detail for full text)
08-066 C9/9/2008View1. CONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- ON TAXPAYER -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that the assessment is incorrect and contrary to law, in whole or in part. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §121-1-63.1 (Apr. 20, 2003).
2. ... (truncated text, see detail for full text)
06-440 W; 06-441 U; 06-442 N; 06-443 C; 06-444 FN8/26/2008View1. CONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is on the Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, ... (truncated text, see detail for full text)
08-005 MFE8/21/2008View1. MOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- ON TAXPAYER -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that the assessment is incorrect and contrary to the law, in whole or in part. See W. Va. Code §11-10A-10(3) [2002] and W. Va. Code St. R. §121-1-63.1 (Apr. 20, 2003).
08-089 RPD7/30/2008ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS NOT FULLY EXCLUDED WHEN QUALIFIED FOR SOCIAL SECURITY BENEFITS -- Retired federal corrections officer who performed duties similar to those performed by West Virginia state fire fighters and police oficers, but who could collect social security benefits, may not fully exclude his retirement benefits from ... (truncated text, see detail for full text)
07-449 W; 07-467 C7/15/2008ViewWITHHOLDING TAX AND CONSUMERS' SALES AND SERVICE TAX -- CORPORATE OFFICER LIABILITY ASSESSMENTS VACATED, WITHOUT PREJUDICE, FOR IMPORPER SERVICE -- The West Virginia Office of Tax Appeals will vacate, without prejudice, an assessment of a withholding tax money penalty and an assessment of a corporate officer liability for a certain corporation's debt for consumers' sales and ... (truncated text, see detail for full text)
07-381 P7/15/2008ViewPERSONAL INCOME TAX -- FEDERAL AND WEST VIRGINIA ADJUSTED GROSS INCOME -- DETERMINED EXCLUSIVELY BY COMPETENT FEDERAL AUTHORITIES -- Only the Internal Revenue Service and other component federal authorities have the authority to determine, under federal law, any component of federal, and thereby, West Virginia, adjusted gross income; accordingly, the West Virginia State Tax ... (truncated text, see detail for full text)
04-631 FN; 04-632 N6/23/2008ViewBUSINESS FRANCHISE TAX AND CORPORATION NEW INCOME TAX - BURDEN OF PROOF --In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and ... (truncated text, see detail for full text)
08-045 C6/17/2008ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
08-063 RPD6/9/2008ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS NOT FULLY EXCLUDED WHEN QUALIFIED FOR SOCIAL SECURITY BENEFITS -- Retired deputy United States Marshall who performedd duties similar to those performed by West Virginia state fire fighters and police officers, but who could collect social security benefits, may not fully exclude her retirement benefits ... (truncated text, see detail for full text)
07-494 W; 07-495 C5/29/2008ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- For periods covered by the current, legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with ... (truncated text, see detail for full text)
05-654 C; 05-666 C5/12/2008ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, ... (truncated text, see detail for full text)
08-052 F5/8/2008ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
07-492 C; 07-493 W5/6/2008ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
08-016 W; 08-017 C5/6/2008ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
07-513 W4/29/2008ViewMOTOR FUEL EXCISE TAX -- CIVIL PENALTY -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of a motor fuel excise tax civil penalty against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. ... (truncated text, see detail for full text)
07-487 MFE4/29/2008ViewMOTOR FUEL EXCISE TAX -- CIVIL PENALTY ASSESSMENT -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that a civil penalty assessment against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 ... (truncated text, see detail for full text)
07-513 W4/25/2008ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993, a person who is in face an officer of a corporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
07-513 W4/23/2008ViewWITHHOLDING TAX -- LIABILITY FOR "MONEY PENALTY" (TAX) AS A PERSON "REQUIRED" TO COLLECT, ACCOUNT FOR, AND PAY OVER TRUST FUND TAX ON BEHALF OF CORPORATION AND WHO "WILLFULLY" FAILED TO DO SO -- Under W. Va. Code §11-10-19(a) [1978], a person is liable, jointly and severally, for a civil "money penalty" (tax, excluding interest and additions) for 100% of an unpaid withholding tax ... (truncated text, see detail for full text)
06-502 MFE3/25/2008ViewMOTOR FUEL EXCISE TAX -- CIVIL PENALTY ASSESSMENT -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appealson a petition for reassessment, the burden of proof is upon the Petitioner to show that a civil penalty assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. ... (truncated text, see detail for full text)
08-022 F3/20/2008ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
06-098 FN; 06-101 FN3/18/2008ViewBUSINESS FRANCHISE TAX -- STATUTORY EXCEPTION FOR "AGRICULTURE AND FARMING" APPLICABLE CLEARLY TO GROWING AND MANAGING STANDING TIMBER, WITHOUT ANY TIMBERING ACTIVITY -- The exception from the West Virginia business franchise tax set forth in W. Va. Code §11-23-3(b)(8) [1991], defining the term "doing business" for such tax purposes as excluding the activity of "agriculture and ... (truncated text, see detail for full text)
04-784 U3/17/2008ViewCONSUMERS' SALES AND SERVICE TAX -- RELATIONSHIP BETWEEN "UNIT OWNER' ASSOCIATION" AND "UNIT OWNERS -- A "unit owners' association," organized pursuant to the provisions of W. Va. Code §36B-3-101, as last amended, and its unit owners, who have a statutorily created ownership interest in the "common elements" of their "common interest community," W. Va. Code §§36B-1-105 & ... (truncated text, see detail for full text)
08-019 F3/14/2008ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last amended.
06-351 MFE3/7/2008ViewMOTOR FUEL EXCISE TAX -- CIVIL PENALTY -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment respecting a civil penalty assessment issued pursuant to W. Va. Code §11-14C-1, et seq., the burden of proof is upon the Petitioner to show that the civil penalty assessment against it is erroneous, unlawful, void or otherwise ... (truncated text, see detail for full text)
07-159 RC2/15/2008View1. CONSUMERS' SALES AND SERVICE TAX -- PURCHAER, NOT VENDOR, USUALLY IS "TAXPAYER" WHO IS TO FILE A CLAIM FOR REFUND OF OVERPAID TAX -- In the context of filing a claim with the State Tax Commissioner for a tax refund. W. Va. Code §11-10-14(c) [2003], the "taxpayer" who is to file the refund claim is, clearly, the person who actually paid the tax with his/her/its funds, not the ... (truncated text, see detail for full text)
07-182 MFE1/24/2008ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- ON TAXPAYER -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that the assessment is incorrect and contrary to law, in whole or in part. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §121-1-63.1 (Apr. 20, 2003).
07-334 MFE1/10/2008ViewMOTOR FUEL EXCISE TAX -- CIVIL PENALTY -- The term "subsequent violation," as used in W. Va. Code §11-14C-35 [2003], requires that there be a "first violation" as a predicate to an assessment of the enhanced civil penalty permitted by statute.
06-731 C11/28/2007ViewCONSUMERS' SALES AND SERVICE TAX -- SALES OF SERVICES FOR THE PURPOSE OF RESALE -- BURDEN OF PROOF NOT MET -- Although Petitioner claimed at the hearing that numerous sales of services for the purpose of resale had taken place, the failure, with one exception, to have properly executed purchase-for-resale exemption certificates from each of its customers mandates that all, but ... (truncated text, see detail for full text)
06-774 P11/1/2007ViewPERSONAL INCOME TAX -- BURDEN OF PROOF NOT MET FOR VACATING ASSESSMENT -- Because Petitioner did not appear at hearing or otherwise prove that he was not legally required to file a West Virginia resident income tax return for tax year 2005, he has failed to carry the burden of proof required of him, thereby mandating that the assessment be upheld in toto. See W. Va. Code ... (truncated text, see detail for full text)
07-033 RMFE10/17/2007ViewMOTOR FUEL EXCISE TAX -- STATUTE OF LIMITATIONS -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the Petitioner to show that it is entitled to the refund. See W. Va. Code §11-10A-10(e) [2002].
MOTOR FUEL EXCISE TAX -- STATUTE OF LIMITATIONS -- The Petitioner was required to file its refund ... (truncated text, see detail for full text)
07-253 MFE; 07-275 MFE; 07-276 MFE; 07-277 MFE10/15/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because of the provisions of W. Va. Code §11-14C-38 make it crystal clear that any person who engages in business for which a motor fuel excise tax license is required and who does so without first obtaining said license is subject to civil penalties, without any waiver language, these penalties may not ... (truncated text, see detail for full text)
07-413 RPD10/15/2007ViewPERSONAL INCOME TAX -- RETIRED FEDERAL "LAW ENFORCEMENT OFFICER'S" RETIREMENT BENEFITS FULLY EXCLUDED -- A retired registered nurse who, prior to retirement, had been assigned to the Federal Bureau of Prisons and who: acted as a security guard when alone with inmates; was qualified to carry weapons; received yearsly self-defense and weapons training; routinely searched inmates for ... (truncated text, see detail for full text)
06-332 P; 06-333 P; 06-334 P; 06-335 P; 06-336 P; 06-337 P9/29/2007ViewPERSONAL INCOME TAX -- ADDITIONS TO TAX -- REASONABLE CAUSE NOT SHOWN FOR WAIVER OF ADDITIONS TO TAX -- Failure by Petitioners to timely file West Virginia personal income tax returns for a period of six (6) years was not due to reasonable cause but rather constituted willful neglect and, therefore, no grounds were shown for waiver of additions to tax. W. Va. Code §11-10-18(a) ... (truncated text, see detail for full text)
07-358 P9/21/2007ViewPERSONAL INCOME TAX -- PETITIONER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the Petitioner to articulate adequate grounds in its pesition for reassessment jusitfying its claim, combined with its failure to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. ... (truncated text, see detail for full text)
06-234 FN9/19/2007ViewBUSINESS FRANCHISE TAX -- ALLOWANCE PURSUANT TO W. VA CODE §11-23-3(b)(2)(E)(i)(I) -- LOW INCOME HOUSING TAX CREDITS -- Low-income housing tax credits issued pursuants to Section 42 of the Internal Revenue Code (26 U.S.C. §42) are neither securities nor obligations as described in W. Va. Code §11-23-3(b)(2)(E)(i)(I), or the legislative rules promulgated pursuant ... (truncated text, see detail for full text)
06-233 FN9/19/2007ViewBUSINESS FRANCHISE TAX -- ALLOWANCE PURSUANT TO W. VA. CODE §11-23-3(b)(2)(E)(i)(I) -- LOW INCOME HOUSING TAX CREDITS -- Low-income housing tax credits issued pursuant to Section 42 of the Internal Revenue Code (26 U.S.C. §42) are neither securities nor obligations as described in W. Va. Code §11-23-3(b)(2)(E)(i)(I), or the legislative rules promulgated pursuant ... (truncated text, see detail for full text)
06-232 FN9/19/2007ViewBUSINESS FRANCHISE TAX -- ALLOWANCE PURSUANT TO W. VA. CODE §11-23-3(b)(2)(E)(i)(1) -- LOW INCOME HOUSING TAX CREDITS -- Low income housing tax credits issued pursuant to Section 42 of the Internal Revenue Code (26 U.S.C. §42) are neither securities nor obligations as described in W. Va. Code §11-23-3(b)(2)(E)(i)(1), or the legislative rules promulgated pursuant ... (truncated text, see detail for full text)
07-314 RPD8/8/2007ViewPERSONAL INCOME TAX -- OUT-OF-STATE MUNICIPAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS NOT FULLY EXCLUDED -- Retired out-of-state municipal police officer who performed duties similar to those performed by West Virginia state fire fighters and police officers, and who, like a limited class of federal retirees, could not collect social security benefits, may not fully exclude ... (truncated text, see detail for full text)
06-431 U8/3/2007ViewPURCHASERS' USE TAX -- ADDITIONS TO TAX -- REASONABLE CAUSE NOT SHOWN FOR WAIVER OF ADDITIONS TO TAX -- Failure of Petitioner to pay or remit purchasers' use tax for a period of two and one-half years, as determined by a field audit, was not due to reasonable cause and was due to willful neglect; therefore, no grounds were shown for waiver of additions to tax. W. Va. Code Julissa ... (truncated text, see detail for full text)
07-137C7/24/2007ViewCONSUMERS' SALES AND SERVICE TAX -- ADDITIONS TO TAX -- REASONABLE CAUSE NOT SHOWN FOR WAIVER OF ADDITIONS TO TAX -- Failure of Petitioner to remit consumers' sales and service tax collected on behalf ot the State of West Virginia was not due to reasonable cause but rather constituted willful neglect and, therefore, no grounds were shown for waiver of additions to tax. W. Va. ... (truncated text, see detail for full text)
06-707 RMFE7/23/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of tax Appeals on a petition for refund, the burden of proof is upon the taxpayer to show that it is entitled to the refund. See W. Va. Code §11-10-A-10(e) [2002].
MOTOR FUEL EXCISE TAX -- LIMITATIONS ON FILING CLAIM FOR REFUND -- W. Va. Code §11-14C-31(c)(3) provides that a claim for ... (truncated text, see detail for full text)
06-322 MFE7/19/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W.Va. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) mandates that the civil penalty shall be payable by the person in ... (truncated text, see detail for full text)
07-106 MFE7/19/2007ViewMOTOR FUEL EXCISE TAX -- DYED DIESEL FUEL IMPROPERLY USED ON HIGHWAY -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to articulate adequate grounds in its petition for reassessment jusifying its claim, combined with its failure to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. ... (truncated text, see detail for full text)
06-604 MFE7/16/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon a taxpayer to show that the assessment is incorrect and contrary to law, in whole or in part. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code. St. R. §121-1-63.1 (Apr. 20, 2003).
MOTOR FUEL EXCISE TAX -- BURDEN ... (truncated text, see detail for full text)
07-100 P6/29/2007ViewPERSONAL INCOME TAX -- ADDITIONS TO TAX FOR UNDERPAYMENT OF ESTIMATED INCOME TAX -- REASONABLY UNEXPECTED SUBSTANTIAL INCREASE IN CERTAIN TYPES OF TAXABLE INCOME NOT GROUND FOR WAIVER AS "CASUALTY, DISASTER, OR OTHER UNUSUAL CIRCUMSTANCES" -- A reasonably unexpected substantial increase in certain types of taxable income does not constitute the type of "unusual circumstance" ... (truncated text, see detail for full text)
06-754 W6/29/2007ViewPERSONAL INCOME WITHHOLDING TAX -- TAXPAYERS' FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayers to articulate adequate grounds in their petition for reassessment justifying their claim, combined with their failure to appear at a hearig and to present any evidence respecting their claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) ... (truncated text, see detail for full text)
06-746 U6/27/2007ViewPURCHASERS' USE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to appear at a hearing and to present any evidence respecting its claim will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(3) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
06-176 HP6/25/2007ViewBROAD-BASED HEALTH CARE PROVIDER TAX -- TAX CREDIT FOR CERTAIN MEDICAL MALPRACTICE INSURANCE PREMIUMS -- CREDIT NOT ALLOWABLE UNDER CLEAR WORDING OF STATUTE WHEN PREMIUMS PAID DURING TAXABLE YEAR ENDING AFTER DECEMBER 31, 2003 -- The tax credit provided by W. Va. Code §11-13T-1 [2003] et seq. for certain medical malpractice insurance premiums -- which credit is applicable against ... (truncated text, see detail for full text)
07-364 F6/14/2007ViewBUSINESS REGISTRATION TAX -- CERTIFICATE REVOKED (CANCELLED) -- The repeated willful refusal or neglect to file state tax returns or to remit state taxes when due authorizes revocation (cancellation) of a registrant's business registration certificate, pursuant to the provisions of W. Va. Code §11-12-5(b), as last amended. See also W. Va. Code §11-10A-8(3) or (5), as last ... (truncated text, see detail for full text)
07-007 RMFE6/8/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the burden of proof is upon the petitioner-taxpayer to show that it is entitled to the refund. See W. Va. Code §11-10A-10(e) [2002].
MOTOR FUEL EXCISE TAX -- LIMITATION ON FILING CLAIM FOR REFUND -- W. Va. Code §11-14C-31(c)(3) provides that a claim ... (truncated text, see detail for full text)
05-545 RTC4/23/2007ViewTELECOMMUNICATIONS TAX -- SILENCE OF STATUTE ON SPECIFIC ISSUE -- W. Va. Code §11-13B-2(5) [1987] is silent on the issue of the year to which the determination of the Public Service Commission respecting whether or not commodities and services are subject to competition applies.
TELECOMMUNICATIONS TAX -- VALIDITY OF LEGISLATIVE RULE ADDRESSING SPECIFIC ISSUED NOT ADDRESSED BY ... (truncated text, see detail for full text)
07-150 MFE4/19/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
MOTOR ... (truncated text, see detail for full text)
07-069 MFE4/17/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documents and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) mandates that the civil penalty shall be payable by the person in ... (truncated text, see detail for full text)
06-464 MFE4/4/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
07-204 RPD4/4/2007ViewPERSONAL INCOME TAX -- FEDERAL LAW ENFORCEMENT OFFICER'S RETIREMENT BENEFITS TAXABLE WHEN ELIGIBLE FOR SOCIAL SECURITY -- Retired federal law enforcement officer who performed duties similar to those performed by state fire fighters and police officers but who was not within that limited class of federal retirees who could not collect social security benefits upon retirement may ... (truncated text, see detail for full text)
06-340 C3/27/2007ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against her is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, ... (truncated text, see detail for full text)
05-648 MFE; 05-649 MFE3/27/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against her is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
06-752 RN3/8/2007ViewCORPORATE NET INCOME TAX -- REFUND CLAIM TIMELY FILED -- Because W. Va. Code §11-10-14(l)(1) [2003] provides generally that a claim for refund or credit of a state tax is to be filed within three years after the due date of the return, including any authorized extension for filing the return, the fact that Petitioner filed its 2002 corporate net income tax return three (3) days ... (truncated text, see detail for full text)
06-741 P3/8/2007ViewPERSONAL INCOME TAX -- BURDEN OF PROOF MET FOR VACATING TAX ASSESSMENT -- Tax portion of the assessment will be vacated where Petitioner in its petition for reassessment submits documentation that the tax has been paid and Respondent acknowledges same in subsequent correspondence to this tribunal.
06-736 MFE3/2/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) mandates that the civil penalty shall be payable by the person in ... (truncated text, see detail for full text)
06-756 MFE3/2/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. V. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) mandates that the civil penalty shall be payable by the person in ... (truncated text, see detail for full text)
05-426 P2/14/2007ViewPERSONAL INCOME TAX -- "EQUITABLE RECOUPMENT" NOT APPLICABLE HERE -- The concept of "equitable recoupment" does not authorize a taxpayer to offset statutorily time-barred refund claims for certain tax years against tax due for separate tax years.
06-584 HP; 06-585 HP1/25/2007ViewBROAD-BASED HEALTH CARE PROVIDER TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The taxpayer's failure to appear at hearing or to otherwise present any evidence respecting the claim set forth in its petition for reassessment will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
06-601 C1/24/2007ViewCONSUMERS' SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The taxpayer's failure to appear at hearing or to otherwise present any evidence respecting the claim set forth in its petition for reassessment will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
06-576 P1/19/2007ViewPERSONAL INCOME TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The taxpayer's failure to appear at hearing or to otherwise present any evidence respecting the claim set forth in its petition for assessment will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (April 20, 2003).
06-538 HP; 06-541 HP1/18/2007ViewBROAD-BASED HEALTH CARE PROVIDER TAX -- BURDEN OF PROOF NOT MET -- Because W. Va. Code §11-27-23 requires that all persons subject to the so-called "broad-based" health care provider tax file an annual return with the State Tax Commissioner, Petitioner's failure to do so mandates that the assessment be affirmed in toto.
06-651 MFE1/18/2007ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. V. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) mandates that the civil penalty shall be payable by the person in ... (truncated text, see detail for full text)
06-225 RU12/13/2006ViewPURCHASERS' USE TAX -- STATUTE OF LIMITATIONS -- In order for a taxpayer to be entitled to a refund of purchasers' use tax paid to the State Tax Commissioner, it must file a claim for refund within three years of the due date of the tax return with respect to the tax due, or within two years of the date on which the tax was paid, whichever is later. W. Va. Code ... (truncated text, see detail for full text)
06-244 RU12/13/2006ViewPURCHASERS' USE TAX -- STATUTE OF LIMITATIONS -- In order for a taxpayer to be entitled to a refund of purchasers' use tax paid to the State TAx Commissioner, it must file a claim for refund within three years of the due date of the tax return with respect to the tax due, or within two years of the date on which the tax was paid, whichever is later. W. Va. Code §11-10-14(l)(1) ... (truncated text, see detail for full text)
06-486 C12/12/2006ViewCONSUMERS' SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The taxpayer's failure to appear at hearing or to otherwise present any evidence respecting the claim set forth in its petition for reassessment will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
06-603 F12/11/2006ViewBUSINESS REGISTRATION TAX -- CERTIFICATE CANCELLED -- Repeated willful refusal to file state tax returns or to remit state taxes whe due authorizes cancellation of registrat's business registration certificate pursuant to W. Va. Code §11-12-5(b), as last amended.
06-196 W12/1/2006ViewWITHHOLDING TAX -- CIVIL MONEY PENALTY -- NO PERSONAL LIABILITY FOR POST-RESIGNATION DEFAULTS -- When a taxpayer withholds personal income tax from employees but does not pay the amounts withheld over to the State of West Virginia, an officer or other "responsible person" who resigns prior to the date that the tax is withheld from employees' pay is not personally liable for tax ... (truncated text, see detail for full text)
06-515 MFE11/22/2006ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) [2004] make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) [2004] mandates that the civil penalty shall be payable by ... (truncated text, see detail for full text)
06-434 MFE11/22/2006ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) [2004] make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(3) [2003] mandates that the civil penalty shall be payable by ... (truncated text, see detail for full text)
05-662 C; 05-663 U11/22/2006ViewCONSUMER'S SALES AND SERVICE TAX -- EDUCATIONAL SUMMER CAMP -- TUITION PAYMENTS EXEMPT FROM TAX -- Because athletics, sports training or physical training is not the primary purpose of Petitioner's summer camp and because Petitioner's courses of instruction (many of the same instructional courses provided through formal schooling in the public schools), being educational, ... (truncated text, see detail for full text)
05-399 RC11/15/2006ViewCONSUMERS' SALES AND SERVICE TAX -- EXEMPTION REQUIREMENTS FOR PURCHASES BY 501(C)(3) OR (4) ORGANIZATIONS -- In accordance with W. Va. Code §11-15-9(a)(6)(C), a taxpayer is exempt on its purchases of tangible personal property and service provided that: 1) It is a corporation or organization which has a current registration certificate issued under W. Va. Code §11-12-1, et seq; ... (truncated text, see detail for full text)
05-574 U; 05-575 C11/3/2006ViewCONSUMERS' SALES AND SERVICE TAX AND PURCHASERS' USE TAX -- BURDEN OF PROOF NOT MET -- W. Va. Code §11-10A-10(e) places the burden of proof upon the Petitioner to show that the assessment is incorrect and contrary to law, in whole or in part, and the failure to do so mandates that the assessment is incorrect and contrary to law, in whole or in part, and the failure to do so ... (truncated text, see detail for full text)
06-241 C9/27/2006ViewCONSUMERS' SALES AND SERVICE TAX -- TIMELINESS OF RAISING ISSUE OF LACK OF SUBJECT-MATTER JURISDICTION FOR FIRST TIME AT EVIDENTIARY HEARING -- In a proceeding before the West Virginia Office of Tax appeals, any and all issues as to subject-matter jurisdiction may be raised by a party at any time, including at the outset of the scheduled evidentiary hearing.
COSUMERS' SALES AND ... (truncated text, see detail for full text)
06-312 MFE; 06-325 MFE; 06-324 MFE9/22/2006ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exception set forth in W. Va. Code §11-14C-34(d)(A) - (D) mandates that the civil penalty shall be payable by the ... (truncated text, see detail for full text)
06-375 BN; 06-376 RF9/21/2006ViewCHARITABLE BINGO LICENSE AND CHARITABLE RAFFLE LICENSE -- MONEY PENALTY -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on the assessment of a money penalty for the late filing of financial reports summarizing a Licensee's charitable bingo operations or charitable raffle operations, the burden of proof is upon the Licensee to show that it timely ... (truncated text, see detail for full text)
06-327 P9/21/2006ViewPERSONAL INCOME TAX -- PETITIONER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of Petitioner to articulate adequate grounds in his petition for reassessment jusitfying his claim, combined with his failure to present any evidence respecting said claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and ... (truncated text, see detail for full text)
06-064 MFE9/21/2006ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation mandates that the civil penalty shall be payable by the person in whose name the shipping document was issued, this limited-jurisdiction, ... (truncated text, see detail for full text)
06-271 MFE8/23/2006ViewMOTOR FUEL EXCISE TAX -- IMPORT CONFIRMATION NUMBER REQUIREMENT WITH WEST VIRGINIA MOTOR FUEL REGISTRY NOT APPLICABLE TO IMPORTER OF PROPANE FOR HOME HEATING AND/OR COOKING USE -- W. Va. Code §11-14C-35(a) - (d) which imposes civil penalties upon an importer who imports motor fuel without first obtaining an import confirmation number is not applicable to an importer who imports ... (truncated text, see detail for full text)
05-635 MFE8/23/2006ViewMOTOR FUEL EXCISE TAX -- DIVERSION PENALTY -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to articulate adequate grounds in its petition for reassessment justifying its claim, combined with its failure to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See W. Va. Code ... (truncated text, see detail for full text)
06-270 C8/15/2006ViewCONSUMERS' SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The taxpayer's failure to appear at hearing or to otherwise present any evidence respecting the claim set forth in its petition for reassessment will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
05-616 MFE8/7/2006ViewMOTOR FUEL EXCISE TAX -- CIVIL PENALTY -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the a taxpayer to show that any assessment of tax against him is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, 2003).
05-431 P7/20/2006ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon taxpayers to show that the assessment issued against them is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §121-1-63.1 (Apr. 20, 2003).
PERSONAL INCOME TAX ... (truncated text, see detail for full text)
05-161 C6/27/2006ViewCONSUMERS' SALES AND SERVICE TAX -- REQUIRED APPLICATION OF UNIQUE BUT CLEAR STATUTORY "DOUBLE TAXATION" OF BOTH PURCHASES AND SALES OF LIQUOR OR WINE BY TH SAME PERSON -- W. Va. Code §11-15-9a [1990] clearly requires restaurants, bars, nightclubs, and similarly situated persons to pay consumers' sales and service tax on purchases of liquor or wine, and to collect and to remit ... (truncated text, see detail for full text)
04-685 W; 04-686 U; 04-687 C6/26/2006ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment involving consumers' sales and service tax, the burden of proof is upon Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(3) [2002]; W. Va. Code St. R. ... (truncated text, see detail for full text)
06-258 U6/26/2006ViewPURCHASERS' USE TAX -- ADDITIONS TO TAX IMPOSED FOR NEGLIGENCE OR DISREGARD OF RULES AND REGULATIONS VACATED -- Tax Commissioner's finding that Petitioner, pursuant to W. Va. Code §11-10-18(c), was negligent or that it intentionally disregarded rules and regulations will not be sustained where Petitioner showed that no extensive underreporting and/or underremitting occurred, in ... (truncated text, see detail for full text)
06-044 W6/26/2006ViewWITHHOLDING TAX -- PETITIONER NOT LIABLE FOR "MONEY PENALTY" (TAX) AS A PERSON "REQUIRED" TO COLLECT, ACCOUNT FOR, AND PAY OVER TRUST FUND TAX ON BEHALF OF CORPORATION AND WHO "WILLFULLY" FAILED TO DO SO -- Under W. Va. Code §11-10-19(a) [1978], a person is liable, jointly and severally, for a civil "money penalty" (tax, excluding interest and additions) for 100% of an unpaid ... (truncated text, see detail for full text)
05-222 C6/26/2006ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, taxpayer's defense that he was not informed by the State Tax Commissioner's Office that certain of his services were indeed subject to collection of consumers' sales and service tax does not meet the burden of proof requirement that ... (truncated text, see detail for full text)
05-464 P; 05-609 P6/19/2006ViewPERSONAL INCOME TAX -- BURDEN OF PROOF NOT MET -- Failure of the Petitioner to appear at hearing or to otherwise prove that the assessments are incorrect and contrary to law, in whole or in part, mandates that the same be upheld in toto.
06-070 C6/19/2006ViewCONSUMERS' SALES AND SERVICE TAX -- TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that any assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. ... (truncated text, see detail for full text)
05-547 MFE6/6/2006ViewMOTOR FUEL EXCISE TAX -- UNTIMELY FILED REFUND CLAIM MUST BE DENIED -- Although W. Va. Code §11-14C-9(d)(1) provides an exemption whereby the federal government can claim same by first paying the tax levied by this article and then applying to the Tax Commissioner for a refund, said refund claim must by law be filed no later than the thirty-first day of August for purchases of ... (truncated text, see detail for full text)
05-141 DR6/5/2006ViewCONSUMERS' SALES AND SERVICE TAX -- DECLARATORY RULING -- On petition of any interested person, an agency may issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforceable by it.
CONSUMERS' SALES AND SERVICE TAX -- DECLARATORY RULING -- A declaratory ruling sought pursuant to W. Va. Code §29A-4-1, with ... (truncated text, see detail for full text)
04-329 C6/5/2006ViewCONSUMERS' SALES AND SERVICE TAX -- EXEMPTION FOR CHARGES RELATED TO CONTINUING EDUCATION PROGRAMS -- An association or organization that is exempt from paying federal income tax under the provisions of §501(c)(3) or (c)(6) of the Internal Revenue Code is exempt under the provisions of W. Va. Code §11-15-9(42) for charges for continnuing education seminars, workshops, conventions, ... (truncated text, see detail for full text)
04-377 C; 04-378 U6/1/2006ViewCONSUMERS' SALES AND SERVICE TAX -- SALES OF TICKETS BY AMATEUR THEATER COMPANY NOT EXEMPT FROM COLLECTION OF TAX -- Although Petitioner is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, it is not exempt from collection of consumers' sales and service tax under W. Va. Code §11-15-11(b)(1),(2) & (3) because it did not meet the criteria set ... (truncated text, see detail for full text)
05-334 C; 05-335 FN; 05-336 W; 05-337 N4/27/2006ViewCORPORATION NET INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment involving corporation net income tax, the burden of proof is upon Petitioner to show that the assessment of tax against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code St. R. §121-1-63.1 ... (truncated text, see detail for full text)
06-020 MFE; 06-021 MFE; 06-022 MFE; 06-023 MFE; 06-042 MFE; 06-038 MFE; 06-019 MFE; 06-149 MFE4/24/2006ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(a) - (f) make crystal clear that the predicate act of transporting fuel without the proper shipping documentation and without meeting the exceptio set forth in W. Va. Code §11-14C-34(d)(A) - (D) mandates that the civil penalty shall be payable by the ... (truncated text, see detail for full text)
05-417 MFE4/13/2006ViewMOTOR FUEL EXCISE TAX -- WEST VIRGINIA OFFICE OF TAX APPEALS LACKS STATUTORY AUTHORITY TO AWARD INCIDENTAL DAMAGES AND REASONABLE ATTORNEY'S FEES AGAINST STATE TAX COMMISSIONER -- The very general language of W. Va. Code §11-10A-12 [2002] does not confer authority for the West Virginia Office of Tax Appeals, a limited-jurisdiction, executive-branch tribunal, to award incidental ... (truncated text, see detail for full text)
06-024 RP4/11/2006ViewPERSONAL INCOME TAX -- DISMISSAL OF UNTIMELY FILED PETITION FOR REFUND -- Under the explicit wording of W. Va. Code §11-10A-9(a) - (b) [2002], the West Virginia Office of Tax Appeals does not have the authority to hear a petition for refund that, as here, was untimely filed, that is, the petition for refund was filed with the West Virginia Office of Tax Appeals more than 60 days ... (truncated text, see detail for full text)
06-026 C; 06-027 W4/7/2006ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- Under the legislatively approved regulations which became effective on July 15, 1993, a person who is in fact a officer of a corporation is persoally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an officer with any actual managerial ... (truncated text, see detail for full text)
05-153 P3/22/2006ViewPERSONAL INCOME TAX -- WAIVER OF ESTIMATED TAX UNDERPAYMENT "PENALTY" --To waive additions to tax that were assessed pursuant to W. Va. Code §11-10-18a, by reason of a taxpayer's failure to make any quarterly estimated tax payments during the course of the applicable tax year, the taxpayer has the burden of proving that he satisfied the statutory requirements for waiver of such ... (truncated text, see detail for full text)
05-407 P2/27/2006ViewPERSONAL INCOME TAX -- FINAL FEDERAL RULING ON FEDERAL INCOME TAX LIABILITY NOT REVIEWABLE BY STATE TAX COMMISSIONER OR THIS TRIBUNAL -- A final federal ruling, as here, on the federal income tax liability of the taxpayer is not reviewable by the West Virginia State Tax Commissioner or the West Virginia Office of Tax Appeals in proceedings on a West Virginia income tax assessment ... (truncated text, see detail for full text)
04-322 C2/23/2006ViewConsumers' Sales and Service Tax - Taxpayer's Failure to Carry Burden of Proof -- The failure of a taxpayer to articulate adequate grounds in his petition for reassessment justifying his claim, combined with his failure to appear at a hearing and to present any evidence respecting his claim, will results in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; ... (truncated text, see detail for full text)
05-572 C2/21/2006ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF NOT MET -- In the absence of written proof from the Petitioner that the Petitioner's business activities were not subject to collection of consumers' sales and service tax during the audit period, the assessment must be upheld in its entirety.
04-470 C; 04-471 C; 04-472 C; 04-473 C2/17/2006ViewCONSUMERS' SALES AND SERVICE TAX - TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of a taxpayer to articulate adequate grounds in his petition for reassessment justifying his claim, combined with his failure to appear at a hearing and to present any evidence respecting his claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; ... (truncated text, see detail for full text)
05-559 MFE2/9/2006ViewMOTOR FUEL EXCISE TAX -- BURDEN OF PROOF NOT MET FOR VACATING CIVIL PENALTY -- Because the provisions of W. Va. Code §11-14C-34(f)-(f)(1) make crystal clear that the predicate act of failing to show the shipping document to the State Tax Commissioner's representative mandates that the civil penalty shall be payable by the person in whose name the means of conveyance is registered, ... (truncated text, see detail for full text)
05-340 C2/7/2006ViewCONSUMERS SALES AND SERVICE TAX -- TAXPAYERS' FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayers to articulate adequate grounds in their petition for reassessment justifying their claim, combined with their failure to appear at a hearing and to present any evidence respecting their claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) ... (truncated text, see detail for full text)
05-557 W1/25/2006ViewWITHHOLDING TAX -- BURDEN OF PROOF NOT MET -- Failure of the Petitioner to appear at hearing or to otherwise prove that the assessment is incorrect and contrary to law, in whole or in part, mandates that the same be upheld in toto. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §121-1-63.1 (Apr. 20, 2003).
05-563 P; 05-564 P1/20/2006ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- Failure of the Petitioner to appear at hearing and to prove that the assessment is incorrect and contrary to law, in whole or in part, mandate that the same be upheld in toto. See W. Va. Code §11-10A-10(e) [2002] and W. Va. Code St. R. §§121-1-63.1 & 69.2 (Apr. 20, 2003).
04-568 C1/18/2006ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the burden of proof is upon the Petitioner to show that the assessment against it is erroneous, unlawful, void or otherwise invalid. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. §§121-1-63.1 and 69.2 (Apr. 20, ... (truncated text, see detail for full text)
05-565 RSV1/12/2006ViewSEVERANCE AND BUSINESS PRIVILEGE TAX -- STATUTE OF LIMITATION ON FILING OF CLAIM FOR REFUND -- In accordance with the provisions of W. Va. Code §11-10-14(l)(1), a claim for refund must be filed within three years after the due date of the return or within two years from the date on which the tax was paid, whichever period expires later, or if no return was filed, within two years ... (truncated text, see detail for full text)
03-335 P1/6/2006ViewWEST VIRGINIA TAX AMNESTY - ELIGIBILITY FOR PARTICIPATION - To be eligible to participate in the West Virginia Tax Amnesty Program, W. Va. Code § 11-1OD-1, et seq., a taxpayer must dismiss any administrative proceeding pending before any administrative agency of this State, including the West Virginia Office of Tax Appeals, for nonpayment, delinquency, fraud or other event of ... (truncated text, see detail for full text)
05-523 P12/29/2005ViewPERSONAL INCOME TAX -- ITEMIZED DEDUCTIONS NOT ALLOWED -- Pursuant to W. Va. Code §11-21-15(c), no West Virginia itemized deduction is allowed as a subtraction from federal adjusted gross income after December 31, 1986.
05-586 C12/12/2005ViewCONSUMERS' SALES AND SERVICE TAX -- INTEREST NOT WAIVABLE -- Pursuant to W. Va. Code §11-10-17(a), interest shall be imposed regarding any failure to pay or the under payment of tax due from the last date prescribed for payment to the date that the tax is paid and is not subject to waiver.
05-537 RMFE12/2/2005ViewMOTOR FUEL EXCISE TAX -- UNTIMELY FILED REFUND CLAIM MUST BE DENIED -- Although W. Va. Code §11-14C-9(d)(4) provides a refundable exemption from excise tax on fuel used by municipalities, said refund claim must by law be filed no later than the thirty-first day of August for purchases of motor fuel made during the preceding fiscal year ending the thirtieth day of June, and failing ... (truncated text, see detail for full text)
05-550 RMFE12/2/2005ViewMOTOR FUEL EXCISE TAX -- UNTIMELY FILED REFUND CLAIM MUST BE DENIED -- Although W. Va. Code §11-14C-9(d)(4) provides a refundable exemption from excise tax on fuel used by municipalities, said refund claim must by law be filed no later than the thirty-first day of August for purchases of motor fuel made during the preceding fiscal year ending the thirtieth day of June, and failing ... (truncated text, see detail for full text)
05-432 MFE11/29/2005ViewMOTOR FUEL EXCISE TAX -- REVOCATION OF BOND WAIVER AFFIRMED -- Because W. Va. Code §11-14C-13(a)(13) [2003,2004] mandates that a licensee who has been granted a waiver of the bonding requirement and thereafter violates any provision of Article 14C, shall file the applicable bond, no other sanction but that of revocation of said waiver is permissible under the applicable statute.
05-473 C11/16/2005ViewCONSUMERS' SALES AND SERVICE TAX -- STATUTE OF LIMITATION ON ASSESSMENTS NOT VIOLATED -- As stated in this tribunal's Final Decisions in Docket Nos. 02-693 C and 05-167 RC (Apr. 24, 2003 & June 17, 2005, respectively), the generally applicable three-year statute of limitation for issuing a tax assessment, W. Va. Code §11-10-15(a)-(b)(1) [1986], does not commence to run at the time ... (truncated text, see detail for full text)
04-668 C11/15/2005ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF - A necessary component of satisfying a taxpayer's burden of proof requires that the taxpayer maintain complete and accurate books and records that are sufficient to show the amount of tax that it properly should have collected in accordance with the statute, the amount of tax it actually collected, and the amount of tax it ... (truncated text, see detail for full text)
04-055 C and 04-056 W11/15/2005ViewConsumers' Sales and Service Tax - Taxpayer's Failure to Carry Burden of Proof - The failure of the taxpayer to appear at a hearing and to present any evidence respecting its claim will result in a denial of relief to the taxpayer. See WV Code §11-10A10(e) [2002]; WV CSR §§121-1-63.1 and 69.2 (April 20, 2003).
Withholding Tax - Taxpayer's Failure to Carry Burden of Proof - The ... (truncated text, see detail for full text)
05-128 P11/9/2005ViewPERSONAL INCOME TAX -- STATUTE OF LIMITATIONS -- Taxpayers who file their personal income tax return for a given year outside of the generally applicable three-year statute of limitations period provided by W. Va. Code §11-10-14(l)(1) are not permitted to claim a credit for a refund shown on said tax return against a valid income tax liability for a subsequent year.
PERSONAL ... (truncated text, see detail for full text)
04-369 C11/9/2005ViewCONSUMERS' SALES AND SERVICE TAX - STATE TAX COMMISSIONER NOT ESTOPPED TO ASSESS AND COLLECT TAX - The State Tax Commissioner is not estopped to assess and collect consumers' sales and service tax because of incorrect representations by one of his employees that was unauthorized by law and was, therefore, ultra vires.
CONSUMERS' SALES AND SERVICE TAX - TAXPAYER'S DUTIES ... (truncated text, see detail for full text)
05-355 N; 05-356 W; 05-357 FN; 05-358 U; 05-359 C10/28/2005ViewBUSINESS FRANCHISE TAX -- PURCHASERS' USE TAX -- CONSUMERS' SALES AND SERVICE TAX -- ACTUAL SALES AND INCOME FIGURES WHEN PROVIDED MAY SUPPLANT ESTIMATED TAX FIGURES -- Prior to hearing, Petitioner may present detailed tax and income figures, which when verified, may supplant earlier tax estimates.
04-702 P10/12/2005ViewPERSONAL INCOME TAX -- TAXPAYERS' FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayers to articulate adequate grounds in their petition for reassessment justifying their claim, combined with their failure to appear at a hearing and to present any evidence respecting their claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. ... (truncated text, see detail for full text)
04-401 RSV10/12/2005ViewSEVERANCE TAX -- TAXPAYERS' FAILURE TO CARRY BURDEN OF PROOF -- The failure of the taxpayer to articulate adequate grounds in his peition for refund justifying his claim, combined with his failure to appear at a hearing and to present any evidence respecting his claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; W. Va. Code. St. R. ... (truncated text, see detail for full text)
05-433 P10/12/2005ViewPERSONAL INCOME TAX -- BURDEN OF PROOF NOT MET -- Failure of the Petitioner to appear at hearing or to otherwise prove that the assessment is incorrect and contrary to law, in whole or in part, mandates that the same be upheld in toto.
03-610 SV10/12/2005ViewSeverance Tax - Deductibility of Trucking Costs - For purposes of the serverance tax, in determining the "gross value" of natural resources produced when the producer sells the natural resource products to a processor who is a bona fide purchaser, the producer of the natural resources is permitted to deduct the actual costs of transporting the natural resources to a processor's ... (truncated text, see detail for full text)
05-097 P9/29/2005ViewPERSONAL INCOME TAX - BURDEN OF PROOF MET -- State income tax assessment will be VACATED when Petitioners submit documentary evidence verifying the fact that the Internal Revenue Service has reversed it position and has now concluded that no additional federal income tax is owed for the year in question.
05-446 MFE9/21/2005ViewMOTOR FUEL EXCISE TAX -- REVOCATION OF BOND WAIVER REQUIREMENT AFFIRMED -- Because W. Va. Code §11-14C-13(a)(13) [2003,2004] mandates that a licensee who has been granted a waiver of the bonding requirement and thereafter violates any provision of Article 14C, shall file the applicable bond, no other sanction but that of revocation of said waiver is permissible under the ... (truncated text, see detail for full text)
05-181 C9/12/2005ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF NOT MET -- Failure to appear or to otherwise dispute the revised assessment mandates that the same be upheld in toto.
05-101C & 05-180 U9/9/2005ViewCONSUMERS' SALES AND SERVICE TAX -- SALES AND INSTALLATION OF DOUBLE-WIDE AND SINGLE-WIDE MOBILE HOMES -- BURDEN OF PROOF NOT MET -- Petitioner's testimony at hearing failed to rehabilitate internal documents which purport to show separate charges for the same activity, when said documents reflect a pattern of misleading and erroneous entries.
05-023 C8/15/2005ViewCONSUMERS' SALES AND SERVICE TAX -- CORPORATE OFFICER PERSONALLY LIABLE -- Petitioner who became corporate secretary at the inception of the business (and later its employee-bookkeeper, and even later, its independent-contractor bookkeeper) and whose authority it was to file consumers' sales and service tax returns and remit the required taxes is personally liable for the failure ... (truncated text, see detail for full text)
05-023 C8/15/2005ViewCONSUMERS' SALES AND SERVICE TAX -- CORPORATE OFFICER PERSONALLY LIABLE -- Petitioner who became corporate secretary at the inception of the business (and later its employee-bookkeeper, and even later, its independent-contractor bookkeeper) and whose authority it was to file consumers' sales and service tax returns and remi the required taxes is personally liable for the failure ... (truncated text, see detail for full text)
05-147 W; 05-148 W; 05-149 C; 05-150 C8/4/2005ViewCONSUMERS' SALES AND SERVICE TAX -- LIABILITY OF CORPORATE OFFICER -- An individual, who is an officer of a corporation, may be personally liable for the unpaid consumers' sales and service tax liability of the corporation, including interest, additions to tax and penalties thereon, by virtue of his or her status as an officer. See W. Va. Code 11-15-17 [1978].
CONSUMERS' SALES ... (truncated text, see detail for full text)
05-147 W; 05-148 W; 05-149 C; 05-150 C8/4/2005ViewCONSUMERS' SALES AND SERVICE TAX -- LIABLITY OF CORPORATE OFFICER -- An individual, who is an officer of a corporation, may be personally liable for the unpaid consumers' sales and service tax liability of the corporation, including interest, additions to tax and penalties thereon, by virtue of his or her status as an officer. See W. Va. Code 11-15-17 [1978].
05-182 GC; 05-183 MFE8/3/2005ViewGASOLINE/SPECIAL FUEL CONSUMERS' SALES TAX -- LIABILITY OF CORPORATE OFFICER -- For periods covered by the current, legislatively approved regulations which became effective on July 15, 1993, a person who is in face an officer of a c orporation is personally liable for the unpaid consumers' sales and service tax liability of the corporation by virtue of his or her status as an ... (truncated text, see detail for full text)
05-184 GC; 05-185 MFE8/3/2005ViewGASOLINE/SPECIAL FUEL CONSUMERS' SALES TAX -- LIABILITY OF CORPORATE OFFIER -- For periods covered by the current, legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales tax liability of the corporation by virtue of his or her status as an officer with any ... (truncated text, see detail for full text)
05-182 GC; 05-183 MFE8/3/2005ViewGASOLINE/SPECIAL FUEL COSUMERS' SALES TAX -- LIABILITY OF CORPORATE OFFICER -- For periods covered by the current, legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consuers' sales and service tax liability of the corporation by virtue of his or her status as an ... (truncated text, see detail for full text)
05-184 GC; 05-185 MFE8/3/2005ViewGASOLINE/SPECIAL FUEL CONSUMERS' SALES TAX -- LIABILITY OF CORPORATE OFFICER -- For periods covered by the current, legislatively approved regulations which became effective on July 15, 1993, a person who is in fact an officer of a corporation is personally liable for the unpaid consumers' sales tax liability of the corporation by virtue of his or her status as an officer with any ... (truncated text, see detail for full text)
05-125 C7/25/2005ViewCONSUMERS' SALES AND SERVICE TAX -- TAXABILITY OF SERVICES INVOLVING REIMBURSED COSTS -- BURDEN OF PROOF NOT MET -- Providing services to a railroad company in the form of making an employee available to look after the needs of the railroad's employees were not shown to be nontaxable under W. Va. Code §§11-15-8, 11-15-6, and 11-15-2(b)(8).
04-510 TSE; 04-676 TSE7/19/2005ViewTOBACCO MASTER SETTLEMENT AGREEMENT -- ENFORCEMENT - MONEY PENALTY IMPOSED BY STATE TAX COMMISSIONER - OFFICE OF TAX APPEALS LACKS SUBJECT-MATTER JURIDICTION TO REVIEW --The West Virginia Office of Tax Appeals did not have any subject-matter jurisdiction to review the State tax Commissioner's imposition or a money penalty pursuant to the provision of W. Va. Code §16-9D-8(a) ... (truncated text, see detail for full text)
04-709P6/30/2005ViewPERSONAL INCOME TAX - TAXPAYER'S FAILURE TO CARRY BURDEN OF PROOF -- The failure of a taxpayer to articulate adequate grounds in his petition for reassessment justifying his claim, combined with his failure to appear at a hearing and to present any evidence respecting his claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(3) [2002]; 121 C.S.R. 1, ... (truncated text, see detail for full text)
05-107 P(R); 05-108 P(R); 05-109 P(R)6/17/2005ViewPERSONAL INCOME TAX -- FAILURE TO FILE RETURN FOR 1999 -- "WILLFUL NEGLECT" -- Notwithstanding Petitioner's testimony that he and his wife had filed a North Carolina Individual Income Tax Return for the year 1999, other evidence revealed conclusively that said testimony was perjurious and that no such return had ever been filed; therefore, the failure to file a West Virginia ... (truncated text, see detail for full text)
05-167 RC6/17/2005ViewCONSUMERS' SALES AND SERVICE TAX -- CLAIM FOR REFUND OR CREDIT -- STATUTE OF LIMITATION -- RUNS FROM DUE DATE OF STATUTORILY REQUIRED ANNUAL, RECONCILIATION RETURN -- As with respect to the general statute of limitation on an assessment of consumers' sales and service tax, the general three-year statute of limitation for filing a claim for refund (or credit) of consumers' sales ... (truncated text, see detail for full text)
04-690 C6/16/2005ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF MET IN PART - Although Petitioners did not appear in person, information contained in their petition for reassessment, when verified, proved that actual income figures should supplant the estimated tax figures used by the tax auditor in conducting the audit for tax year 2003.
04-724 C; 04-725 C6/14/2005ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF NOT MET - Failure by the Petitioner to appear or to otherwise prove that the assessments are incorrect and contrary to law, in whole or in part, mandates that the same be upheld in toto.
05-029 C & 05-030 W6/14/2005ViewCONSUMERS' SALES AND SERVICE TAX -- BURDEN OF PROOF MET -- Estimated tax figures will be supplanted by actual taxable gross proceeds shown by actual invoices and bank deposits when the same are presented with specificity at hearing.
WITHHOLDING TAX -- BURDEN OF PROOF NOT MET -- Estimated tax figures will not be supplanted at hearing when the Petitioner does not offer or ... (truncated text, see detail for full text)
05-046 P6/10/2005ViewPERSONAL INCOME TAX -- TAX NOT PAID -- CHECKS PAYABLE TO INTERNAL REVENUE SERVICE -- Taxpayers are not entitled to a credit against their personal income tax owed to the State of West Virginia for the amount of estimated payments made by checks mailed to the State Tax Commissioner, but made payable to the Internal Revenue Service, which checks were forwarded by the State Tax ... (truncated text, see detail for full text)
04-670 C6/10/2005ViewThe failure of the Petitioner to appear at a hearing and to present any evidence respecting his claim will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; 121 C.S.R. 1, §§63.1 and 69.2 (Apr. 20, 2003).
04-753 C; 04-754 W6/8/2005ViewCONSUMERS' SALES AND SERVICE TAX AND WITHHOLDING TAX - BURDEN OF PROOF NOT MET - When the Petitioner shows that he filed tax returns on behalf of the company during the audit period, and fails to corroborate in writing that he left the business in late 2002, the assessments must be upheld in toto, because no showing was made that the same were incorrect and contrary to law, in ... (truncated text, see detail for full text)
04-588 C6/8/2005ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF NOT MET - Failure of a properly served partner to appear at the evidentiary hearing or to otherwise prove that the assessment is incorrect, in whole or in part, confers liability against both partners, pursuant to the Uniform Partnership Act, regardless of whether the partnership agreement was ever reduced to writing.
04-373 P6/8/2005ViewPERSONAL INCOME TAX - "INNOCENT SPOUSE" - EFFECT OF PROOF - A concession by the State Tax Commissioner that a taxpayer is entitled to innocent spouse status, consistent with the granting of innocent spouse status by the Internal Revenue Service, will result in the abatement of a personal income tax assessment as to that taxpayer, but not as to the taxpayer's former ... (truncated text, see detail for full text)
04-776 U6/3/2005ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF MET - By tying general ledger entries on which the Tax Commissioner seeks to assess tax to specific invoices from the vendor which demonstrate that the consumers' sales and service tax has been paid, the taxpayer has satisfied its burden of proof with respect to those specific general ledger entries.
04-730 C5/24/2005ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF NOT MET -Failure of Petitioner to appear or to otherwise offer any evidence proving that the assessment is incorrect and contrary to law, in whole or in part, mandates that the same be upheld in toto.
04-675 P3/11/2005ViewPERSONAL INCOME TAX -- BURDEN OF PROOF MET -- Although Petitioner did not appear at hearing in support of his petition for reassessment, written documentation supplied prior thereto significantly reduced the assessment except for a small amount of interest and additions to tax which still applied because of late payment.
04-770 P3/10/2005ViewPERSONAL INCOME TAX - BURDEN OF PROOF NOT MET - Failure of the Petitioner to prove, by submitting a Virginia personal income tax return, that he had indeed received non-wage taxable income for the tax year in question mandates that the assessment be upheld in toto. W. Va. Code §11-21-40.
04-309 P (Remand)3/8/2005ViewPersonal Income Tax -- Burden of proof not met -- Petitioner, who has held and presently holds only a Wesst Virginia driver's license listing a West Virginia address and from which a petition for reassessment was mailed, and who supports a whife and children in this state whom he visits here, and whose employer withholds West Virginia personal inicome tax from his salary, is ... (truncated text, see detail for full text)
04-689 RG1/25/2005ViewMOTOR FUEL EXCISE TAX -- TAXPAYERS' FAILURE TO CARRY BURDEN OF PROOF -- The failure of a taxpayer to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; 121 C.S.R. 1, §§63.1 and 69.2 ( Apr. 20, 2003).
MOTOR FUEL EXCISE TAX -- W. Va. Code §11-14C-31(c)(3) requires that any ... (truncated text, see detail for full text)
04-692 P1/20/2005ViewPERSONAL INCOME TAX -- TAXPAYERS' FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayers to articulate adequate grounds in their petition for reassessment jusifying their claim, combined with their failure to appear at a hearing and to present any evidence respecting their claim, will result in a denial of relief to the taxpayer. See W. Va. Code §11-10A-10(e) [2002]; 121 ... (truncated text, see detail for full text)
04-052 B1/18/2005ViewBusiness and Occupation Tax - Water Utilities - A homeowner's association qualifies as a "person" subject to business and occupation tax under WV Code §11-13-1(b)(1) [1989].
Business and Occupation Tax - Water Utilites - Definition of "business" in WV Code §11-13-1(b)(6) [1989] includes a homeowners' assoication which operates a utility created for the purpose of keeping water ... (truncated text, see detail for full text)
04-482 C1/11/2005ViewCONSUMERS' SALES AND SERVICE TAX -- TAXABLE RENTAL OF EQUIPMENT WITH OPERATOR -- The activity of concrete pumping and placement performed for a general contractor is not exempt from consumers' sales and service tax as a contracting activity, pursuant to 110 C.S.R. 15, §129.5.2.1.a. (May 1, 1992), because the activities are very similar to those undertaken by redi-mix concrete ... (truncated text, see detail for full text)
04-082 U1/7/2005ViewPurchasers' Use Tax - Purchases of items by a contractor that are to be installed in customers' home as part of its contracting business are not subject to the purchasers' use tax pursuant to WV Code §11-15-9(a)(11), when the purchase and installation are pursuant to a valid prescription issued by doctor or other person who is licensed to issue prescriptions.
Purchasers' Use Tax ... (truncated text, see detail for full text)
04-101 C11/16/2004ViewConsumers' Sales and Service Tax - Singlewide Manufactured Homes - Charges for Digging Footers or Pad Holes and Placing Blocks in Same Constitute Contracting Activities - Petitioner's activities of digging pad or footer holes and thereafter placing concrete blocks therein constitute site preparation by constructing a foundation, as provided for in 110 CSR 15 §122.3.3, and, ... (truncated text, see detail for full text)
04-395 P11/3/2004ViewPERSONAL INCOME TAX --The inability of a taxpayer to pay the amount of tax, interest, additions to tax and esimate tax penalties is irrelevant to the validity of the assessment and, in the absence of evidence that the assessment is erroneous, unlawful, void or otherwise substantively invalid, the assessment will be affired.
PERSONAL INCOME TAX -- TAXPAYERS' FAILURE TO CARRY ... (truncated text, see detail for full text)
04-274 FN10/28/2004ViewBusiness Franchise Tax - Unrecognized Capital Gain Not to be Reflected on Petitioner's Corporate Form 1120 - Petitioner who engaged in a like-kind exchange pursuant to Section 1031 of the Internal Revenue Code was not required to reflect same in either the asset or stockholders' equity section of Schedule L of its corporate form 1120.
Business Franchise Tax - Unrecognized Gain ... (truncated text, see detail for full text)
03-185 RN; 03-186 RFN; 04-074 RFN; 04-075 RN10/22/2004View1. WEST VIRGINIA CORPORATE NET INCOME TAX AND WEST VIRGINIA BUSINESS FRANCHISE TAX -- NONDOMICILIARY FINANCIAL INSTITUTIONS -- REBUTTABLE STATUTORY PRESUMPTION OF NEXUS -- Each financial organization having its commercial domicile in another state is entitled to rebut the statutory presumption -- that it was regularly engaging in business in this state by virtue of having at least ... (truncated text, see detail for full text)
04-479 P10/19/2004ViewPERSONAL INCOME TAX -- INTEREST ON U.S. OBLIGATIONS AND SENIOR CITIZEN'S EXCLUSION -- Because W. Va. Code §11-21-12(c)(1) unequivocally excludes from taxation all interest derived from United States obligations (savings bonds) without any cap to limit same, the statute is not invalid or incorrect, notwithstanding the fact that the Legislature has reasonably limited the overall ... (truncated text, see detail for full text)
03-689 C and 03-690 U10/12/2004ViewConsumers' Sales and Service Tax - Burden of Proof Not Met - WV Code §11-10A-10(e) places the burden of proof upon the Petitioner to show that the assessment is incorrect and contrary to law, in whole or in part, and the failure to do so mandates that the assessment be upheld in toto, notwithstanding Petitioner's conjecture that the assessment could have been more ... (truncated text, see detail for full text)
04-298 RP10/5/2004ViewPERSONAL INCOME TAX -- BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for refund, the Petitioners bear the burden of providng that the State Tax Commissioner is incorrect and that they are entitled to the refund requested. See W. Va. Code §11-10A-10(e) [2002] and 121 C.S.R. 1, §63.1 (Apr. 20, 2003).
PERSONAL INCOME TAX -- STATUTE ... (truncated text, see detail for full text)
04-376 NFN7/30/2004ViewWEST VIRGINIA CORPORATE NET INCOME TAX -- STATE ASSESSMENT OF INTEREST ON STATE TAX LIABILITY, BASED UPON FINAL DETERMINATION OF FEDERAL DEFICIENCY, BARRED BY APPLICABLE STATUTE OF LIMITATION THAT EXPIRED 90 DAYS AFTER TAXPAYER GAVE NOTICE OF SUCH FINAL FEDERAL DETERMINATION - Under the clear language of W. Va. Code §11-10-15(c)(2)[1986], the statute of limitation on issuing an ... (truncated text, see detail for full text)
04-309 P7/30/2004ViewPersonal income tax - burden of proof not met - Having refused to present relevant evidence to the contrary, Petitioner, who has held and presently holds a West Virginia driver's license listing a West Virginia address and from which a petition for reassessment was mailed, and who supports a wife and children in this State, and whose employer withholds West Virginia personal ... (truncated text, see detail for full text)
04-271 C7/27/2004ViewConsumers' Sales and Service Tax - Burden of Proof Met in Part - Estimated assessment will be revised only as to those items for which documentary evidence is presented; however, the remainder of the assessment, for which no documentation was presented, will be upheld.
04-047 U7/19/2004ViewPurchasers' Use Tax - Purchase of Fabrication Services by Contractor Subject to Use Tax - Pursuant to WV Code §11-15-8a(a), purchases by a contractor of tangible personal property or taxable services for use or consumption in providing a contracting service are subject to sales or use tax.
03-623 RU7/19/2004ViewPurchasers' Use Tax - Sale and Installation of Conveyer Systems Not Capital Improvements - Criteria to constitute a capital improvement, pursuant to 110 CSR 15 § 107.3.3 (May 1, 1992), is not met when conveyor systems: (a) do not add utility to the building or structure; (b) nor become part of the building or structure or real property or become permanently affixed so that their ... (truncated text, see detail for full text)
04-083 SV7/15/2004ViewSeverance Tax - Burden of Proof Not Met - Failure of the Petitioner to prove its only assertion that certain other persons, and not Petitioner, are the entities responsible for payment of the severance taxes in question mandates that the assessment be upheld in its entirety; Petitioner has not shown that the assessment is incorrect and contrary to law, in whole or in part. See WV ... (truncated text, see detail for full text)
04-260 W7/9/2004ViewSanctions for Failure to Appear at Prehearing Conference - Petitioner's refusal or failure to appear at a scheduled prehearing conference upon notice thereof, pursuant to 121 CSR 1 § 49 et seq. (Apr. 20, 2003), may result in entry of an order of default against the Petitioner, as more fully set forth in 121 CSR 1 §§49.9 and 54 (Apr. 20, 2003), and may result in dismissal of ... (truncated text, see detail for full text)
03-698 SV 7/1/2004ViewSeverance Tax - Burden of Proof Not Met - Failure of the Petitioner to appear at hearing or to otherwise prove that a certain other person, and not Petitioner, is the entity responsible for payment of the severance taxes in question mandates that the assessment be upheld in its entirety; Petitioner has not shown that the assessment is incorrect and contrary to law, in whole or in ... (truncated text, see detail for full text)
03-274 P7/1/2004ViewPERSONAL INCOME TAX -- PETITIONERS DOMICILED IN (RESIDENT OF) WEST VIRGINIA Husband who worked and lived out-of-state during the week, lived with his wife on the weekends in West Virginia on property owned by them, and sporadically went out-of-state to cut grass and answer the telephone at their federal tax return preparers residence, did not establish a residence (domicile) ... (truncated text, see detail for full text)
03-619 C7/1/2004ViewConsumers' Sales and Service Tax - Burden of Proof Not Met - At hearing Petitioner's failure to offer any defense whatsoever as to the results of the tax audit, mandates that the same be upheld in toto.
04-241 C, 04-242 W and 04-243 U6/28/2004ViewConsumers' Sales and Service Tax, Withholding Tax and Purchasers' Use Tax - Sanctions for Failure to Appear at Prehearing Conference - Petitioner's refusal or failure to appear at a scheduled prehearing conference upon notice thereof, pursuant to 121CSR1 §49.1 et seq., may result in entry of an order of default against the Petitioner, as more fully set forth in 121 CSR 1 §§ 49.9 ... (truncated text, see detail for full text)
04-184W6/24/2004ViewWithholding Tax - Additions to Tax Waived - Additions to tax will be waived when at hearing Tax Commissioner's counsel affirmatively states that the circumstances of the case warrant a finding of reasonable cause. See WV Code §11-10-18(a)(1)-(2)
03-575 C6/24/2004ViewConsumers' Sales and Service Tax - No Reasonable Cause Shown for Waiver of Additions to Tax - Failure to appear or to otherwise show that resonable cause exists for waiver of additions to tax mandates that the same be upheld. See WV Code §11-10-18(a)(1)-(2), and WV Code §11-10A-10(e).
04-162 U6/23/2004ViewPurchasers' Use Tax - Burden of Proof Not Met - Except for two (2) invoices which Tax Commissioner's counsel agreed at hearing were not taxable, the remainder of the invoices will be considered taxable where the Petitioner does ot appear or otherwise prove that the same are incorrect and contrary law. WV Code §11-10A-10(e) [2002] and 121 CSR 1 §69.2 (Apr. 20, 2003).
04-018 RN6/23/2004ViewCorporation Net Income Tax - Modification Provided by WV Code §11-24-6(c)(6) is Not Applicable to Taxpayer Claiming Credit Under 26 USC §51A - Only when a taxpayer claims the federal tax creidt permitted by 26 USC §51, which results in the disallowance of the deduction of certain salary expenses and the concomitant increase in the amount of federal taxable income, is that taxpayer ... (truncated text, see detail for full text)
04-020 RN6/23/2004ViewCorporation Net Income Tax - Modification Provided by WV Code §11-24-6(c)(6) is Not Applicable to Taxpayer Claiming Credit Under 26 USC §51A - Only when a taxpayer claims the federal tax credit permitted by 26 USC §51, which results in the disallowance of the deduction of certain salary expenses and the concomitant increase in the amount of federal taxable income, is that taxpayer ... (truncated text, see detail for full text)
04-019 RN6/23/2004ViewCorporation Net Income Tax - Modification Provided by WV Code §11-24-6(c)(6) is Not Applicable to Taxpayer Claiming Credit Under 26 USC §51A - Only when a taxpayer claims the federal tax credit permitted by 26 USC §51, which results in the disallowance of the deduction of certain salary expenses and the concomitant increase in the amount of federal taxable income, is that taxpayer ... (truncated text, see detail for full text)
04-016 RSV, 04-157 RSV, 04-159 RSV, 04-160 RSV and 04-161 RSV6/4/2004ViewSeverance Taxes on Coal - Special (Excise) Tax on Coal Production for Surface "Mining and Reclamation Operations Fund" - Special Reclamation Tax for Surface Mining "Special Reclamation Fund" - Statutes Unconstitutional as Applied to Foreign Exports - Governed by the holding of the Supreme Court of the United States in Richfield Oil Corp. V. State Board of Equalization, 329 US 69, ... (truncated text, see detail for full text)
04-048 RSV6/4/2004ViewCoal Severance Taxes - Statutes Unconstitutional as Applied to Foreign Exports - Governed by the holding of the Supreme Court of the United States in Richfield Oil Corp. v. State Board of Equalization, 329 US 69, 91 L. Ed 80, 67 S. Ct. 156 (1946), the WV statutes imposing severance taxes on coal, including the additional tax on coal and the minimum severance tax on coal, WV Code ... (truncated text, see detail for full text)
03-556 FN, 03-557 SV, 03-558 U and 03-559 R6/4/2004ViewSeverance Tax on Coal - General (3 year) Statue of Limitations of Assessments Applicable Despite Filing of No-Tax-Due Returns, Under Circumstances - The State Tax Commissioner must issue an assessment of severance tax on coal within the general three-year period set foth in WV Code §11-10-15(a) [1986] in a matter in which the taxpayer's independent certified public accountant ... (truncated text, see detail for full text)
04-090 FN, 04-091 U, 04-092 W, 04-093 N and 04-094 C5/20/2004ViewConsumers' Sales and Service Tax - Purchasers' Use Tax - Corporate Net Income Tax - Business Franchise Tax - Withhoding Tax - Burden of Proof Not Met - Because Petitioner kept no records whatsoever, choosing instead to deal strictly in cash and admitted on the record that the Petitioner routinely kept for its own purposes the trust fund taxes it collected on behalf of the State of ... (truncated text, see detail for full text)
03-674 HP5/20/2004ViewBroad-Based Health Care Provider Tax - Burden of Proof Not Met - Because Petitioner's own documentation shows that no taxes were paid for the month in question, no showing has been made that the assessment is incorrect and contrary to law, in whole or in part, see WV Code §11-10A-10(e) [2002] and CSR 1, §63.1 (April 20, 2003).
03-544-RU5/20/2004ViewPurchasers' Use Tax - Precast Prison Housing Units are "Modular Dwellings" - Pursuant to WV Code §11-15A-2b [1998]. Petitioner is responsible for use tax on only the value (cost) of the materials and building supplies used in the manufacture and installation of precast prison inmate housing units, which are "modular dwellings," as well as on the costs for preparing the site for ... (truncated text, see detail for full text)
04-015 W(R)4/20/2004ViewWithholding Tax - Taxpayer's Failure to Carry Burden of Proof - The failure of the taxpayer to articulate adequate grounds in its petition for refund justifying its claim, combined with its failure to appear at a hearing and to present any evidence respecting its claim, will result in a denial of relief to the taxpayer. See WV Code §11-10A-10(e) [2002]; 121 CSR 1 §§63.1 and 69.2 ... (truncated text, see detail for full text)
03-704 RC4/5/2004ViewConsumers' Sales and Service Tax - Burden of Proof Not Met - Failure by the Petitioner to appear or otherwise prove the validity of its refund petition mandates that the same be denied. WV Code §11-10A-10(e), [2002].
03-606 FN and 03-607 N4/5/2004ViewBusiness Franchise Tax and Corporate Net Income Tax - Assessments Abated - Pursuant to WV Code §11-10A-10(e), burden of proof met by Petitioner showing that the assessments are incorrect and contrary to law, in whole or in part, when its federal corporate net income tax returns, when filed, are both accepted by the Internal Revenue Service and agreed to by Tax Commissioner's ... (truncated text, see detail for full text)
03-418 C; 03-487 RC3/29/2004ViewCONSUMERS SALES AND SERVICE TAX PROFESSIONAL SERVICES EXCEPTION -- NOT PROVEN TO BE APPLICABLE TO SERVICES OF HOME INSPECTOR -- The professional services exception from services in general that are subject to the consumers sales and service tax, see W. Va. Code § 11-15-8 [1955] and 11-15-2(s) [1994, 1998, 2001], does not apply to the services of a home inspector, where such an ... (truncated text, see detail for full text)
03-409 W; 03-408 W3/17/2004ViewWITHHOLDING TAX -- LIABILITY FOR MONEY PENALTY (TAX) AS A PERSON REQUIRED TO COLLECT, ACCOUNT FOR, AND PAY OVER TRUST FUND TAX ON BEHALF OF CORPORATION AND WHO WILLFULLY FAILED TO DO SO --Under W. Va. Code § 11-10-19(a) [1978j, a person is liable, jointly and severally, for a civil money penalty (tax, excluding interest and additions) for 100% of an unpaid withholding tax ... (truncated text, see detail for full text)
03-351 U3/15/2004ViewPURCHASERS USE TAX -- ASSESSMENT OF ADDITIONS TO TAX FOR NEGLIGENCE OR INTENTIONAL DISREGARD OF RULES OR REGULATIONS -- W. Va. Code § 11-10-18(c) expressly prohibits the Tax Commissioner from assessing additions to tax against a taxpayer for negligence or intentional disregard of rules or regulations, pursuant to § 11-10-18(c), and for either failure to file a return or to pay tax ... (truncated text, see detail for full text)
03-248 RFN; 03-249 RN3/12/2004ViewBUSINESS FRANCHISE TAX AND CORPORATE NET INCOME TAX -- WHOLLY OWNED SUBSIDIARY FINANCIAL ORGANIZATION - Loan-servicing out-of-state subsidiary created by the Petitioner for the sole, but valid business, purpose of receiving installment note payments from another of its out-of-state subsidiaries qualifies as a financial organization under W. Va. Code § 11-23-3(b)(13)(C)(1)(II) ... (truncated text, see detail for full text)
01-649 C3/1/2004ViewCONSUMERS SALES AND SERVICE TAX - VIDEO POKER MACHINES -- RENTAL AGREEMENT CONTROLS TAX LIABILITY -- Because Petitioner had entered into a rental agreement with the machines owner, whereby Petitioner paid a fixed amount per month per machine, Petitioner is in fact the one in control as the lessee, and the lessors role was only that of servicer of its own machines.CONSUMERS SALES ... (truncated text, see detail for full text)
01-649 C3/1/2004ViewCONSUMERS SALES AND SERVICE TAX - VIDEO POKER MACHINES -- RENTAL AGREEMENT CONTROLS TAX LIABILITY -- Because Petitioner had entered into a rental agreement with the machines owner, whereby Petitioner paid a fixed amount per month per machine, Petitioner is in fact the one in control as the lessee, and the lessors role was only that of servicer of its own machines. CONSUMERS SALES ... (truncated text, see detail for full text)
02-497 P(R)1/27/2004ViewPERSONAL INCOME TAX -- TAXPAYERS FAILURE TO CARRY BURDEN OF PROOF -- The failure of taxpayers to articulate adequate grounds in their petition for reassessment justifying their claim, combined with their failure to appear at a hearing and to present any evidence respecting their claim, will result in a denial of relief to the taxpayers. See W. Va. Code § 11-1OA-10(e) [20021; 121 ... (truncated text, see detail for full text)
02-671 C1/26/2004ViewCONSUMERS SALES AND SERVICE TAX - REASONABLE CAUSE SHOWN FOR WAIVER OF ADDITIONS TO TAX Reliance in good faith upon outside accountant in preparing tax returns constitutes reasonable cause for waiver of additions pursuant to W. Va. Code § 11-10-1 8(a)(1)-(2) [1986].
03-526 U1/26/2004ViewPurchasers' Use Tax - Reasonable Cause Shown for Waiver of Additions - Petitioner's mistaken but good faith belief that being financed with county bonds constituted county ownership constitutes reasonable cause for waiver of additions to tax pursuant to WV Code §11-10-18(a)(1)-(2) [1986].
03-500 RU1/26/2004ViewPurchasers' Use Tax - Refund Claim - Burden of Proof Met - Notwithstanding the fact that Petitioner's certified public accountant did not have specific documentary proof that she timely gave Petitioner's refund claim to a State Tax Commissioner official for delivery, the sworn evidence in the case, both written and testimony, shows that same was timely given to the Tax ... (truncated text, see detail for full text)
03-300 C1/26/2004ViewCONSUMERS SALES AND SERVICE TAX ASSESSMENT REVISED Tax assessment will be revised in accordance with verified financial tax records submitted post hearing because acceptance of same proves that the tax assessment, as issued, is not correct, in whole or in part. See W. Va. Code § 11- 1OA-10(e) [2002] and 121 C.S.R. 1, § 63.1 (Apr. 20, 2003).
03-560 C and 03-561 W1/26/2004ViewConsumers' Sales and Service Tax and Withholding Tax - Burden of Proof Not Met - Failure by the Petitioner to appear at hearing or otherwise submit evidence showing that the assessments are incorrect and contrary to law, in whole or in part, see WV Code §11-10A-10(e) [2002], mandates that the same be upheld in toto against him, individually, as a responsible corporate officer. See ... (truncated text, see detail for full text)
03-533 U1/26/2004ViewPurchasers' Use Tax - Burden of Proof met in Part - Pursuant to WV Code §11-10A-10(e) [2002], an assessment can be revised if Petitioner meets its burden of proof that a portion thereof is incorrect and contrary to law.
02-686 C1/14/2004ViewCONSUMERS SALES AND SERVICE TAX -- OFFICER LIABILITY -- BURDEN OF PROOF NOT MET -- Petitioner who, as the responsible corporate officer, admittedly knew that consumers sales and service tax was not being remitted to the State of West Virginia but chose not to do anything to correct same will be held personally liable for the consumers sales and service tax debt of the corporation. ... (truncated text, see detail for full text)
02-684 C1/14/2004ViewCONSUMERS SALES AND SERVICE TAX -- OFFICER LIABILITY -- BURDEN OF PROOF MET -- Petitioner who had no managerial authority on behalf of the corporate business during the assessment period may not be held personally liable for the consumers sales and service tax debt of the corporation. See 110 C.S.R. 15, § 4a.5 (May 1, 1992).
03-372 N1/14/2004ViewCORPORATION NET INCOME TAX - WAIVER OF ADDITIONS TO TAX -- The failure of the State Tax Commissioner to notify a taxpayer almost immediately upon default that it has not timely filed its tax return or remitted the tax due and owing to it does not constitute reasonable cause or lack of willful neglect justifying the waiver of additions to tax.
02-594 U(R)1/12/2004ViewPURCHASERS USE TAX -- UNLAWFUL PRACTICE OF LAW BY CERTIFIED PUBLIC ACCOUNTANT -- QUESTION OF LAW AS TO WHETHER REASONABLE CAUSE EXISTS FOR WAIVER OF ADDITIONS TO TAX -- Under Rule 17.3.2 of the Rules of Practice and Procedure before the West Virginia Office of Tax Appeals, 121 C.S.R. 1, § 17.3.2 (Apr. 20, 2003), adhering, as required, to the Definition of the Practice of Law, ... (truncated text, see detail for full text)
03-041 RE1/12/2004ViewWEST VIRGINIA ESTATE TAX -- NO LIABILITY UNLESS FEDERAL ESTATE TAX LIABILITY IS PAYABLE -- NOT WHEN ENFORCEMENT OF FEDERAL ESTATE TAX LIABILITY IS BARRED BY FEDERAL LIMITATION PERIOD Under W. Va. Code § 11-11-3 [1996], no West Virginia estate tax liability accrues if no federal estate tax liability is payable, and the federal estate tax liability is not payable when enforcement ... (truncated text, see detail for full text)
02-627 SV1/12/2004ViewSEVERANCE TAX - REASONABLE CAUSE SHOWN FOR WAIVER OF ADDITIONS TO TAX Because of the complexity of the audit concerning the valuation of limestone at the pit, a showing was made that the failure to properly remit taxes due resulted from sufficient reasonable cause j not due to willful neglect, pursuant to W. Va. Code § 11-1 OA-1 8(a)(1 )-(2).
03-357 C1/12/2004ViewCONSUMERS SALES AND SERVICE TAX - REASONABLE CAUSE NOT SHOWN FOR WAIVER OF ADDITIONS TO TAX Petitioners practice of segregating consumers sales and service tax and subsequently spending same for his own personal use is an illegal use of the States moneys and clearly does not constitute reasonable cause for waiver of additions to tax as required by W. Va. Code § 11-10-1 ... (truncated text, see detail for full text)
03-270 RSV; 03-271 RSV; 03-367 RSV; 03-363 RK; 03-536 RSV; 03-537 RSV; 03-364 RK; 03-194 RSV; 03-228 RSV; 03-229 RSV; 03-230 RSV; 03-118 RSV; 03-102 RK; 03-103 RSV; 03-088 RK; 03-089 RSV; 03-100 RK; 03-101 RSV1/12/2004ViewCOAL SEVERANCE TAXES -- OTAS AUTHORITY TO DECLARE STATUTE UNCONSTITUTIONAL AS APPLIED -- The West Virginia Office of Tax Appeals (OTA), as a part of the executive branch of state government, lacks the authority, under W. Va. Const. art. V, § 1, to declare a statute unconstitutional on its face; on the other hand, OTA does have the limited authority to declare a state tax statute ... (truncated text, see detail for full text)
03-154 CL1/8/2004ViewCORPORATE LICENSE TAX - WAIVER OF INTEREST - There being no statutory authority for the waiver of interest assessed pursuant to W. Va. Code § 11-10-17, the West Virginia Office of Tax Appeals will affirm the assessment of interest against a domestic (West Virginia) corporation that is authorized to do business in this State. See W. Va. Code § 11-12C-2(b)(1). CORPORATE LICENSE TAX ... (truncated text, see detail for full text)
02-645 U; 02-646 SV1/6/2004ViewSEVERANCE TAX AND PURCHASERS USE TAX - BURDEN OF PROOF -- In a hearing before the West Virginia Office of Tax Appeals on a petition for reassessment, the taxpayer bears the burden of proving that the assessment issued by the State Tax Commissioner is incorrect. See W. Va. Code § 11-10A-10(e) [2002 and 121 C.S.R. 1, § 63.1 (Apr. 20, 2003). SEVERANCE TAX AND PURCHASERS USE TAX - ... (truncated text, see detail for full text)
01-372C; 01-373 U; 01-374 C; 01-375 U11/23/2003ViewIn its September 11, 2003 administrative decision in this matter, this tribunal found one of the Petitioners, Petitioner 1, liable for consumers sales and service tax for the period of January 1, 1998 through December 31, 2000, with interest, on the revised tax, updated through August 31, 2003, and additions to tax, for a total revised liability. In the above decision, this ... (truncated text, see detail for full text)
03-529C, 03-530 N, 03-531 W and 03-532 FN11/17/2003ViewConsumers' Sales and Service Tax - Corporate Net Income Tax - Business Franchise Tax and Withholding Tax - Petitions for Reassessment Dismissed - Refusal or failure to appear at a scheduled prehearing conference purusant to 121 CSR 1 §49.1 et. seq. may result in a finding of default as set forthe in 121 CSR 1 §§ 49.9 and 54 (Apr. 20, 2003) and the dismissal of petitioner's ... (truncated text, see detail for full text)
03-415 RF11/17/2003ViewPursuant to W. Va. Code § 47-20-27 and 47-21-25, an order was issued by the Tax Commissioner whereby one of its members was prohibited, directly or indirectly, from obtaining bingo and/or raffle licenses, conducting bingo or raffle games, or leasing or providing licensee organizations any premises where such bingo or raffle occasions may be held for a period often (10) years. In ... (truncated text, see detail for full text)
02-586 C11/14/2003ViewCONSUMERS SALES AND SERVICE TAX - UNLOADING SERVICES COMMONLY KNOWN AS LUMPER SERVICES CONSTITUTE PURCHASES FOR RESALE Because common carriers have a contractual obligation to unload goods that they transport, either by the drivers involved or by contracting with others to do so, this activity constitutes purchases for resale because same are being resold to the shippers of the ... (truncated text, see detail for full text)
02-539 SV; 02-540 W11/14/2003ViewWITHHOLDING TAX AND SEVERANCE TAX -- The burden of proof on a taypayer, to overcome the presumption that an estimated assessment is correct, may be satisfied by filing returns that are accepted by the State Tax Commissioner.
02-204 U; 02-205 C11/14/2003ViewPURCHASERS USE TAX AND CONSUMERS SALES AND SERVICE TAX -- PRIOR TO EFFECTIVE DATE OF 1998 AMENDMENT TO W. VA. CODE § 11-15-2(o), CONTRACTORS AT COAL PREPARATION PLANTS WERE CONTRACTORS AND NOT PRODUCERS OF NATURAL RESOURCES W. Va. Code § 11-15-2(o), prior to being amended effective June 10, 1998, provided that the alteration of real property which did not constitute directly ... (truncated text, see detail for full text)
03-062 P11/14/2003ViewPERSONAL INCOME TAX -BURDEN OF PROOF not met - by siging a payment plan agreement prior to hearing evidences the fact that the assessment is correct and that Petitioners have not met the burden of proof that the assessment is incorrect and contrary to law, in whole or in part, g W. Va. Code § 11-1OA-10(e) and 121 C.S.R. 1, § 63.1 (Apr. 20, 2003).
03-393 U11/14/2003ViewPURCHASERS USE TAX -- WAIVER OF ADDITIONS TO TAX -- REASONABLE CAUSE AND LACK OF WILLFUL NEGLECT SHOWN -- It constitutes reasonable cause for failure to pay purchasers' use tax where the employee assigned to ensure payment of use tax on purchases is forced to suddenly resogm due to acute illness, and the employee replacing her fails to pay purchasers use tax on a single invoice ... (truncated text, see detail for full text)
03-30811/14/2003ViewPERSONAL INCOME TAX - BURDEN OF PRQOF NOT MET -Petitioners attempt to prove that his West Virginia personal income taxes for the year 1999 were paid as evidenced by a Virginia W-2 is unpersuasive, given the fact that no West Virginia income tax return for that year was ever filed nor was a West Virginia W-2 for that year ever received.
03-304 RN11/14/2003ViewCORPORATE NET INCOME TAX -- CONSOLIDATED RETURN OF AFFILIATED FINANCIAL ORGANIZATIONS HAVING COMMERCIAL DOMICILES ONLY IN THIS STATE -- STATUTORY DECREASING ADJUSTMENT MADE TO PRO FORMA TAXABLE INCOME OF MEMBER OF AFIILIATED GROUP, NOT TO CONSOLIDATED TAXABLE INCOME OF AFFILIATED GROUP -- Under W. Va. Code § 1 1-24-13a(c)(3)(A) [1996], it is clear that the adjustment decreasing ... (truncated text, see detail for full text)
03-287 W; 03-288 C11/14/2003ViewNo synopsis available at this time.
03-217 P11/14/2003ViewNo synopsis available at this time.
02-455 FN; 02-454 FN; 02-453 N; 02-452 N11/10/2003ViewCORPORATE NET INCOME TAX AND BUSINESS FRANCHISE TAX COST OF PERFORMANCE METHOD TO COMPUTE APPORTIONMENT SALES FACTOR - BURDEN OF PROOF NOT MET BY HOME HEALTH NURSING BUSINESS BUT MET BY INSURANCE CLAIMS AND SALES BUSINESSES For purposes of sales factor apportionment, insurance claims and sales businesses proved that out-of-state costs of performance exceeded in-state costs, but ... (truncated text, see detail for full text)
03-420U11/10/2003ViewNo synopsis available at this time.
03-071 C11/10/2003ViewCONSUMERS SALES AND SERVICE TAX --OFFICER LIABILITY -- BURDEN OF PROOF MET -- Petitioner who was not a director, officer or manager of the business during the assessment period may not be held personally liable for the consumers sales and service tax debt of the corporation.
01-119P; 01-120P; 01-121P11/5/2003ViewPERSONAL INCOME TAX - FEDERAL LAW ENFORCEMENT OFFICERS RETIREMENT BENEFITS NOT TAXABLE Retired federal law enforcement officer who performed duties similar to those performed by state fire fighters and police officers and who has within that limited class of federal retirees who could not collect social security benefits may exclude said retirement benefits from the West Virginia ... (truncated text, see detail for full text)
02-615 C11/4/2003ViewCONSUMERS SALES AND SERVICE TAX - ASSESSMENT REVISED IN PART As a result of Petitioners business having been operated six (6) days a week rather than seven (7) as found by the tax auditor, the assessment will be revised for the years 2000 and 2001; however, no such revision is applicable for the year 1999 because Petitioners clearly understated sales for that year as reported on ... (truncated text, see detail for full text)
03-378 U; 03-379 HP; 380 FS11/4/2003ViewNo synopsis available at this time.
03-301 C11/4/2003ViewNo synopsis available at this time.
02-465 SV11/3/2003ViewWHEREAS, This matter is before the West Virginia Office of Tax Appeals on a petition for reassessment filed by the Petitioner, and WHEREAS, On September 12, 2003, this tribunal entered its Final Decision on Issues, wherein it articulated its determination respecting the legal and factual issues in this matter; and WHEREAS, In its Final Decision on Issues, this tribunal neither ... (truncated text, see detail for full text)
03-337 C10/23/2003ViewNo synopsis available at this time.
02-465 SV10/17/2003ViewPRIVILEGE TAX ON PROVISION OF CERTAIN HEALTH CARE SERVICES IMPOSITION OF TAX As applicable to this taxpayer, W. Va. Code § 11013/A-3(a), which imposes a privilege tax on the provision of certain health care services, imposes the tax on behavioral health services provided by the taxpayer. PRIVILEGE TAX ON PROVISION OF CERTAIN HEALTH CARE SERVICES - DEFINITION OF BEHAVIORAL HEALTH ... (truncated text, see detail for full text)
02-688 C; 02-689 U10/17/2003ViewCONSUMERS SALES AND SERVICE TAX - PROFESSIONAL SERVICES EXCEPTION PROVEN Licensed radiological technologist -- who both is a professional for consumers sales and service purposes pursuant to Chapter 30 of the West Virginia Code -- does not forfeit that exception simply because he is also a licensed vascular imaging technologist who now employs a safer and more sophisticated ... (truncated text, see detail for full text)
01-0372 C; 01-373 U; 01-374 C; 01-375 U10/17/2003ViewConsumers' Sales and Service Tax and Purchasers' Use Tax - Assessments Revised - Upon verification after the hearing, estimated assessments will be revised to reflect actual income figures.
03-402 P10/17/2003ViewNo synopsis available at this time.
03-263 C10/17/2003ViewNo synopsis available at this time.
03-256 RSV10/17/2003ViewNo synopsis available at this time.
03-104 U10/17/2003ViewCONSUMERS' SALES AND SERVICE TAX AND PURCHASERS' USE TAX -- MORTGAGE BROKERS -- NOT PROFESSIONAl SERVICES - Services provided by mortgage brokers, as well as payments to others (independent contractors) who provided related services, are not professional services for purposes of exception from either the consumers sales and service tax or the purchasers use tax. The services of a ... (truncated text, see detail for full text)
03-330 U9/11/2003ViewNo synopsis available at this time.
03-324 G; 03-325 GC9/11/2003ViewNo synopsis available at this time.
03-234 FS; 03-235 U; 03-236 W; 03-237 HP9/11/2003ViewNo synopsis available at this time.
03-190 P9/11/2003ViewNo synopsis available at this time.
01-515 C; 01-516 U8/26/2003ViewConsumers' Sales and Service Tax and Purchasers' Use Tax - Burden of Proof Not Met - Petitioner's failure to appear at hearing or to otherwise produce evidence that it was exempt from both assessments because of the nature of its business mandates that assessments be upheld in toto.
02-564 FS; 02-565 FN; 02-566 U; 02-567 C8/26/2003ViewBUSINESS REGISTRATION TAX - NURSERY DEALERSNOT EXEMPT W. Va. Code § 11-12-3(c) specifically exempts from the tax persons engaged in the business of agriculture and farming but does extend to those engaged in the business of horticulture or those who hold themselves out to be nursery dealers, because Petitioner is neither a producer nor a grower of said agricultural products. ... (truncated text, see detail for full text)
02-534 U8/26/2003ViewPURCHASERS USE TAX BURDEN OF PROOF MET IN PART Petitioner showed that a portion of the assessment was erroneous, as required by W. Va. Code § 11-1 OA-1 0(e), in that a major part of its business did not constitute contracting.
02-415 RSV; 02-416 RSV; 02-416 RSV; 02-418 RSV8/26/2003ViewCOAL SEVERANCE TAXES -- OTA'S AUTHORITY TO DECLARE STATUTE UNCONSTITUTIONAL AS APPLIED -- The West Virginia Office of Tax Appeals (OTA), as a part of the executive branch of state government, lacks the authority, under W. Va. Const. art. V, § 1, to declare a statute unconstitutional on its face; on the other hand, OTA does have the limited authority to declare a state tax statute ... (truncated text, see detail for full text)
02-343 C; 02-344 W; 02-345 W; 02-346 W; 02-338 C8/26/2003ViewCONSUMERS SALES AND SERVICE TAX -- CORPORATE OFFICER PERSONALLY LIABLE -- Although Petitioner attempted to mislead administrative law judge by not truthfully divulging the fact that he was the corporate president during the relevant tax periods, evidence presented during the briefing process, and never refuted, showing that Petitioner had filed for voluntary bankruptcy protection ... (truncated text, see detail for full text)
02-308 C8/26/2003ViewCONSUMERS SALES AND SERVICE TAX -- DATA PROCESSING EXEMPTION NOT APPLICABLE -- Setting up web sites, hosting fee arrangements and advertising services are not exempt under W. Va. Code § 11 -tfa1) a being the sale of electronic data processing services, because the same constitute data generation services, instead. CONSUMERS SALES AND SERVICE TAX -- INTERNET WEB SITE ADVERTISING IS ... (truncated text, see detail for full text)
02-301 RSV; 02-518 RSV8/26/2003ViewCOAL SEVERANCE TAXES -- OTA'S AUTHORITY TO DECLARE STATUTE UNCONSTITUTIONAL AS APPLIED -- The West Virginia Office of Tax Appeals (OTA), as a part of the executive branch of state government, lacks the authority, under W. Va. Const. art. V, § 1, to declare a statute unconstitutional on its face; on the other hand, OTA does have the limited authority to declare a state tax statute ... (truncated text, see detail for full text)
99-134 U; 99-135 FN(R)8/26/2003ViewPURCHASERS' USE TAX -- Notwithstanding Petitioner's arguments to the contrary, Petitioner's business practice of cutting holes in roofs and walls to either install or reinstall large items of machinery and equipment usually with considerable amounts of ductwork, all with the intention of permanency, constitute structures and will be considered capital improveents, the installation ... (truncated text, see detail for full text)
02-017 C8/26/2003ViewCONSUMERS SALES AND SERVICE TAX -- PROFFESIONAL SERVICES EXEMPTION NOT APPLICABLE TO SERVICES OIED ENVIRONMENTAL LABORATORIES -- Because the Petitioner failed to meet the minimum education requirement of a college degree for aN of its supervisory personnel, Petitioner did not meet all four (4) prongs of the four (4)-part test as provided for in 110 C.S.R. 15, § 8.1.1.1 (1992) and, ... (truncated text, see detail for full text)
03-311 C; 03-312 C8/26/2003ViewNo synopsis available at this time.
03-276 U8/26/2003ViewNo synopsis available at this time.
03-257 RP8/26/2003ViewNo synopsis available at this time.
01-427 PS7/23/2003ViewPERSONAL INCOME TAX INNOCENT SPOUSE RELIEF NOT APPROVED For co-Petitioner to obtain relief from assessment based upon federal income tax changes requires approval from the Internal Revenue Service as to innocent spouse relief, rather than just application for such relief.
01-376 C; 01-377 U; 01-378 FN; 01-379 FS7/23/2003ViewCONSUMERS SALES AND SERVICE TAX AND BUSINESS FRANCHISE TAX ESTIMATED ASSESSMENTS SUPPLANTED BY ACTUAL INCOME AND CAPITAL FIGURES Post-audit this tribunal will, upon investigation, accept actual income and capital information supplied by the Petitioner in lieu of tax estimates.
02-623 FN; 02-624 U; 02-625 HP7/23/2003ViewBROAD-BASED HEALTH CARE PROVIDER TAX AND PURCHASERS USE TAX BURDEN OF PROOF NOT MET Refusal and/or failure of the Petitioner to provide any meaningful or otherwise exculpatory evidence proving that the assessments are incorrect and contrary to law, in whole or in part, as required by W. Va. Code § 11-1OA-10(e), mandates that the same be upheld in toto.
02-6027/23/2003ViewSEVERANCE TAX -- DREDGING COAL IS SUBJECT TO SEVERANCE TAX - - Pursuant to W. Va. Code § 11-1 3A-2(c)(8), natural resources subject to severance tax include coal contained in or on the soils or waters of this state.
02-577 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX - BURDEN OF PROOF MET An assessment of consumers sales and service tax will be revised if Petitioner proves that a portion of the assessed tax has been remitted by another person to the State of West Virginia.
02-4747/23/2003ViewPURCHASERS' USE TAX PROFESSIONAL SERVICES EXEMPTION UNPROVEN Because the environmental laboratories in question failed to meet the minimum education requirement of a college degree as set forth in the law for aN of its supervisory personnel, as well as the failure of certain of the labs to meet State licensing requirements as to its geologists, signifies that Petitioner did not ... (truncated text, see detail for full text)
02-393 R7/23/2003ViewThe administrative law judge denied the Applicants motion for provisional relief allowing it to hold raffle games prior to entry of the final order in this case. Subsequent thereto the parties briefed the issue of whether Petitioner should be allowed to renew its 2002 annual raffle license. Because Applicants arguments in support of its application for renewal of same are not ... (truncated text, see detail for full text)
02-369 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX PROFESSIONAL SERVICES EXCEPTION UNPROVEN Because the environmental laboratories in question failed to meet the minimum education requirement of a college degree for all of its supervisory personnel signifies that Petitioner did not meet all four (4) prongs of the four (4)-part test as provided for in 110 C.S.R. 15, § 8.1.1.1 and, therefore, the ... (truncated text, see detail for full text)
02-320 RSV7/23/2003ViewCOAL SEVERANCE TAXES -- TAX COMMISSIONERS AUTHORITY TO DECLARE STATUTE UNCONSTITUTIONAL AS APPLIED -- The State Tax Commissioner, as a part of the executive branch of state government, lacks the authority, under W. Va. Const. art. V, § 1, to declare a statute unconstitutional on its face; on the other hand, the State Tax Commissioner does have the limited authority to declare a ... (truncated text, see detail for full text)
02-299 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX - TAX COMMISSIONER AUTHORIZED TO ESTIMATE TAX LIABILITY Petitioners failure to file a return or remit taxes due allows the Tax Commissioner to estimate same pursuant to W. Va. Code § 11-10-7(a).
02-254 SV; 02-255 K; 02-256 CP7/23/2003ViewSEVERANCE TAX -- RECLAMATION TAX -- SPECIAL TAX ON COAL - BURDEN OF PROOF -- Assessments will be revised post-audit as permitted by W. Va. Code § 11-IOA-10(e) [2002], if Petitioner can prove that a portion of the assessments were paid by another entity.
02-199 W; 02-200 C7/23/2003ViewCONSUMERS SALES AND SERVICE WITHOLDING TAX - BURDEN OF PROOF NOT MET Failure of the Petitioner to appear at hearing or to otherwise prove that the assessments are incorrect and contrary to law, in whole or in part, see W. Va. Code § 1 1-1OA-10, mandates that the same be upheld.
02-122 FN; 02-123 U7/23/2003ViewPURCHASERS USE TAX GOVERNMENTAL EXEMPTION NOT APPLICABLE Contract between Petitioner and a private party to build a federal prison facility under which Petitioner supplied items of tangible personal property which were ultimately delivered into the State of West Virginia is not exempt from use tax because the contract is not between the Petitioner and the federal government.
01-352 P7/23/2003ViewPERSONAL INCOME TAX BURDEN OF PROOF NOT MET Failure of the Petitioners to prove that the assessment is incorrect and contrary to law, in whole or in part, as required by the W. Va. Code § 11-10-9, mandates that the same be upheld in toto.
02-088 U7/23/2003ViewPURCHASERS USE TAX - BURDEN OF PROOF NOT MET - Because Petitioner failed to submit the requested legal memorandum in support of its argument that the purchase of a cleaning machine was tax exempt, the assessment was upheld in toto; no showing was made that the assessment is incorrect and contrary to law, in whole or in part. See W. Va. Code § 11-IOA-10(e).
03-027 U7/23/2003ViewCONSUMERS' SALES AND SERVICE AND PURCHASERS USE TAX REVISIONS UPHELD - Tribunal will, upon a proper showing made at hearing, consent to tax revisions and additions to tax waivers proposed by Commissioner's counsel.
02-693 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX STATUTE OF LIMITATIONS NOT APPLICABLE Because W. Va. Code § 11-15-21(a) mandates that an annual consumers sales and service tax return be filed on or before thirty (30) days after the end of the tax year, the three (3)-year statute of limitations provided for in W. Va. Code § 11-10-15(a) runs from that date and not from the due date of each ... (truncated text, see detail for full text)
02-662 P; 02-663 P; 02-664 P7/23/2003ViewPERSONAL INCOME TAX - NON-RESIDENCY NOT PROVEN The fact that at least one of the Petitioners holds a West Virginia drivers license which has never been surrendered, has motor vehicles registered in the State of West Virginia, and has a telephone listing in his own name in this State, is clear and convincing evidence that Petitioner(s) are not non-residents of the State of West ... (truncated text, see detail for full text)
02-649 U7/23/2003ViewMotion for Reconsideration
02-640-U7/23/2003ViewPURCHASERS USE TAX -- USERS LIABILITY -- The failure of Petitioners vendors to charge tax is not a defense for the Petitioners failure to pay same because Petitioners liability to pay same is not extinguished until the tax is paid. W. Va. Code § 11-15A-2(b) and 11-15A-11.
02-637 RI7/23/2003ViewWEST VIRGINIA ESTATE TAX --INTEREST DUE ON OVERPAYMENT-- CALCULATED UNDER CLEAR STATUTE FROM DATE CLAIM FILED, NOT FROM DATE OF PAYMENT OF TAX -- Under the clear provisions of W. Va. Code § 11-10-17(d), as cross-referenced by W. Va. Code § 11-11-40, the State Tax Commissioner must calculate any interest due on an overpayment of West Virginia estate tax from the date that the claim ... (truncated text, see detail for full text)
02-076 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX BURDEN OF PROOF NOT MET Failure of the Petitioner to appear or otherwise prove by clear and convincing evidence that the assessment is incorrect and contrary to law, in whole or in part, as required by W. Va. Code 11-10-9, mandates that the same be upheld in toto.
01-709 C7/23/2003ViewThe Auditing Division issued a consumers sales and service tax assessment against the Petitioner. This assessment was for the period of June 1, 1998 through June 30, 2001, for tax, interest, through June 30, 2001, and additions to tax.
01-702 U7/23/2003ViewPURCHASERS USE TAX -- EXEMPTIONS REQUIRE MANUFACTURING ACTIVITIES TO BE ON-GOING Purchases of raw materials for pollution monitoring services and services for the removal of contaminated waste are not exempt underW. Va. Code § 11-15-9(b)(2), 11-15-2(d)(2)(M), and 11-15-2(d)(2)(L), because Petitioners manufacturing activities had ceased after 1997 and, therefore, the essential ... (truncated text, see detail for full text)
01-697 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX - RETAIL SALE OF FIREWOOD SUBJECT TO TAX Sale of tangible personal property (firewood) to individuals to whom Petitioner has issued firewood permits is subject to consumers sales and service tax regardless of whether Petitioner has paid severance tax to the State of West Virginia on its timber production, which is a separate taxable activity. ... (truncated text, see detail for full text)
01-116 U7/23/2003ViewPURCHASERS USE TAX--RETAILERS SERVICES PROMOTING AND MARKETING THE PRODUCTS OF A MANUFACTURER CONSTITUTE TAXABLE SERVICES--The agreement under which a retailer undertakes to sell, promote, and market a product and provide space for the display of the product manufacturers fixtures, signs, and other promotional materials, constitutes taxable services provided by the retailer. As ... (truncated text, see detail for full text)
03-2327/23/2003ViewNo synopsis available at this time.
03-207 HP7/23/2003ViewNo synopsis available at this time.
01-640 U7/23/2003ViewPURCHASERS USE TAX - PROFESSIONAL SERVICES EXCEPTION UNPROVEN Because the environmental laboratories in question failed to meet the minimum education requirement of a college degree for all of its supervisory personnel signifies that Petitioner did not meet all four (4) prongs of the four (4)-part test as provided for in 110 C.S.R. 15, § 8.1.1.1 and, therefore, the environmental ... (truncated text, see detail for full text)
01-624 U7/23/2003ViewPURCHASERS USE TAX--RETAILERS SERVICES PROMOTING AND MARKETING THE PRODUCTS OF A MANUFACTURER CONSTITUTE TAXABLE SERVICES--The Agreement under which a retailer undertakes to sell, promote, and market a product and provide space for the display of the product manufacturers fixtures, signs, and other promotional materials, constitutes taxable services provided by the retailer. As ... (truncated text, see detail for full text)
01-611 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX - BURDEN OF PROOF NOT MET Failure of the Petitioner to prove that the assessment is incorrect and contrary to law, in whole or in part, as required by W. Va. Code § 11-10-9, mandates that the assessment be upheld.
01-556 U7/23/2003ViewPURCHASERS USE TAX - EXCEPTION TO INTEGRATED MANUFACTURERICONTRACTOR RULE NOT APPLICABLE Finding by tribunal that duct-work for all intents and purposes was finished when it was brought into West Virginia for use in Petitioners contracting business nullifies the exception in the integrated manufacturer/contractor rule because no further manufacturing took place at the job site. ... (truncated text, see detail for full text)
02-652 SV7/23/2003ViewSEVERANCE TAX -- LUMBER BYPRODUCT PROCESSING, PER SE, NOT SUBJECT TO SEVERANCE TAX -- Pursuant to 110 C.S.R. 13A, §2.12 and §2.12.4, any cuts made to a tree after the same is severed, topped, and delimbed does not subject the wood processor to severance tax, in the absence of actual production activities by the processor.
03-173 U; 03-174 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX AND PURCHASERS USE TAX - ACTUAL TAX FIGURES SUPPLANT TAX ESTIMATES Upon examination, post-hearing actual tax figures will be accepted to determine ones tax liability in lieu of tax estimates, if the same are properly documented.
03-122 FS; 01-123 FN; 01-124 N; 03-125 U; 03-126 C7/23/2003ViewCONSUMERS' SALES AND SERVICE TAX - BURDEN OF PROOF - Assessment will be revised post-audit as permitted by W. Va. Code § 1 1-1OA-10(e) [2000], if Petitioner proves that a portion of the assessment should be revised.
00-297 C7/23/2003ViewCONSUMERS SALES AND SERVICE TAX ORIGINAL ASSESSMENT SUPPLANTED BY REVISED ASSESSMENT When the evidence so dictates the original assessment will be supplanted by a revised assessment which more accurately reflects the amount of tax due.
02-652 SV6/6/2003ViewSEVERANCE TAX -- LUMBER BYPRODUCT PROCESSING, PER SE, NOT SUBJECT TO SEVERANCE TAX -- Pursuant to 110 C.S.R. 13A, §2.12 and §2.12.4, any cuts made to a tree after the same is severed, topped, and delimbed does not subject the wood processor to severance tax, in the absence of actual production activities by the processor.
01-521 RN3/23/2003ViewCORPORATE NET INCOME TAX -- INTEREST DUE ON REFUND -- WARRANT NOT TIMELY ISSUED -- MATHEMATICALLY CORRECT REFUND CLAIM SUPPORTED BY NECESSARY DOCUMENTATION -- Under W. Va. Code § 1 1-1O-14d(a) [1996], the State Tax Commissioner owes interest on an overpayment of West Virginia corporate net income tax when the state warrant for the tax refund is not made within six (6) months after ... (truncated text, see detail for full text)
00-409 RSV, 01-021 RSV, 03-001 RSV and 03-002 RSV7/17/2002ViewCoal Severance Taxes - Minimum Coal Severance Tax - Tax Commissioner's Authority to Declare Statute Unconstitutional as Applied - The State Tax Commissioner, as a part of the executive branch of state government, lacks the authority, under WV Const. art. V, § 1, to declare a statute unconstitutional on its face; on the other hand, the State Tax Commissioner does have the limited ... (truncated text, see detail for full text)
Friday, October 9, 2015 — 5:49 PM