reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-11a - Refund of Tax Used by Volunteer Fire Departments, Nonprofit Ambulance Services and Emergency Rescue Services

Current through Register Vol. XLI, No. 28, July 12, 2024
11a.1. Upon certification by the County
				Commissioner to the Tax Commissioner that an organization in the county is a
				bona fide volunteer fire department, nonprofit ambulance service or emergency
				rescue service, the tax imposed by W. Va. Code '11-14-1
				et seq. and this regulation and paid by such organization shall be
				refunded.
11a.2. Such tax shall be
				refunded upon presentation to the Commissioner of an affidavit accompanied by
				the original or top copy sales slips or invoices, or certified copies thereof,
				as provided in Section 11 of these regulations, from the distributor or
				producer or retail dealer, showing such purchases, together with evidence of
				payment thereof, which affidavit shall set forth the total amount of such
				gasoline or special fuel purchased and consumed by such user, and the
				Commissioner upon the receipt of such affidavit and such paid sales slips or
				invoices shall cause to be refunded such tax paid on gasoline or special fuel
				purchased and consumed as aforesaid.
11a.3. The right to receive any refund under
				the provisions of this Section shall not be assignable and any assignment
				thereof shall be void and of no effect, nor shall any payment be made to any
				person other than the original person entitled thereto using gasoline or
				special fuel as hereinbefore in this Section 11a set forth. The Commissioner
				shall cause a refund to be made under the authority of this Section 11a only
				when the application for such refund is filed with the Commissioner, upon forms
				prescribed by the Commissioner, no later than August 31st for purchases of fuel
				during the preceding fiscal year ending June 30th. Any claim for a refund not
				timely filed shall not be construed to be or constitute a moral obligation of
				the State of West Virginia for payment. Such claim for refund shall also be
				subject to the provisions of W. Va. Code '11-10-14.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-12 - Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. Any person
				regularly operating any vehicle under a certificate of public convenience and
				necessity or under a contract carrier permit for transportation of persons,
				when such person (1) purchases tax-paid gasoline or tax-paid special fuel, as
				required by W. Va. Code '11-14-1
				et seq., in an amount of twenty-five (25) gallons or more and (2) complies with
				all the requirements of Section 11 of these regulations, with the exception of
				off-highway use, may be refunded an amount equal to six cents ($.06) per gallon
				under authority of this Section 12.
12.1.1.
				In order to qualify for such refund, said gallons of gasoline or special fuel
				must have been consumed in the operation of urban and suburban bus lines, and
				the majority of passengers use the bus for traveling a distance not exceeding
				forty (40) miles, measured one way, on the same day between their places of
				abode and their places of work, shopping areas or schools. There shall be
				presented to the Commissioner a claim for refund accompanied by proof of such
				purchase and payment as required by Section 11 of these regulations. The right
				to a refund under this Section 12 shall not be assignable, and any assignment
				so made shall be void. Such claim for refund shall also be subject to the
				provisions of W. Va. Code '11-10-14.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-13 - Surety Bonds Required; Release of Surety; New Bond

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. The Commissioner may require a taxpayer
				to file a continuous surety bond in an amount to be fixed by the Commissioner,
				except that the amount shall not be less than one thousand dollars ($1,000).
				Upon completion of the filing of such surety bond, only an annual notice of
				renewal shall be required thereafter. The surety must be authorized to engage
				in business within this State. The bond shall be conditioned upon faithful
				compliance with the provisions of W. Va. Code '11-14-1
				et seq. and this regulation, including the filing of the returns and payment of
				all tax prescribed by said article. Such bond shall be approved by the
				Commissioner as to sufficiency and by the Attorney General as to form, and
				shall indemnify the State against any loss arising from the failure of the
				taxpayer to pay any tax imposed by W. Va. Code '11-14-1
				et seq. for any cause whatever.
13.2. Any surety on a bond furnished
				hereunder shall be relieved, released and discharged from all liability
				accruing on such bond after the expiration of sixty (60) days from the date the
				surety shall have lodged, by certified mail, with the Commissioner a written
				request to be discharged. This shall not relieve, release or discharge the
				surety from liability already accrued, or which shall accrue before the
				expiration of the sixty (60) day period. Whenever any surety shall seek
				discharge as herein provided, it shall be the duty of the principal of such
				bond to supply the Commissioner with another bond, or pledge of property equal
				in value to the original bond, such pledge to be in the form of a tax lien on
				the property pledged and said lien shall be duly perfected in the office of the
				clerk of the county commission of the county wherein such property is situated
				and shall be submitted to the Commissioner along with a certified appraisal
				statement as to the value of the property pledged prior to the expiration of
				the original bond.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-14 - Enforcement Powers

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. Any
				employee or agent of the Commissioner so authorized by the Commissioner shall
				have all the lawful powers delegated to members of the Department of Public
				Safety to enforce the provisions of W. Va. Code '11-14-1
				et seq. and this regulation, when bonded as hereinafter provided in this
				Section.
14.2. Each employee or
				agent so authorized by the Commissioner shall execute a bond with security in
				the sum of thirty-five hundred dollars ($3,500), payable to the State of West
				Virginia, and conditioned for the faithful performance of his duties, as such,
				and such bond shall be approved as to form by the Attorney General, and the
				same shall be filed with the Secretary of State and preserved in his
				office.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-15 - through '110-14-18. Reserved for Future Use

Current through Register Vol. XLI, No. 28, July 12, 2024
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-19 - Penalty for Failure to File Required Return When No Tax Due

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. In the case
				of any failure to make or file a return when no tax is due, as required by W.
				Va. Code '11-14-1
				et seq. and this regulation, on the date prescribed therefor, unless it can be
				shown that such failure is due to reasonable cause and not due to willful
				neglect, there shall be collected a penalty of twenty-five dollars ($25) for
				each month of such failure or fraction thereof.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-20 - through '110-14-24. Reserved for Future Use

Current through Register Vol. XLI, No. 28, July 12, 2024
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-25 - Receivership or Insolvency Proceeding

Current through Register Vol. XLI, No. 28, July 12, 2024
In the event that a business of a person subject to the tax
				  imposed by W. Va. Code '11-14-1
				  et seq. and this regulation shall be operated in connection with a receivership
				  or insolvency proceeding, the court under whose direction such business is
				  operated or was caused to be operated shall, by entry of a proper order in the
				  cause, make provisions for the regular payment of such taxes as the same become
				  due.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-26 - through '11-14-28. Reserved for Future Use

Current through Register Vol. XLI, No. 28, July 12, 2024
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-29 - Severability

Current through Register Vol. XLI, No. 28, July 12, 2024
If ay provision of this regulation or the application thereof
				  to any person or circumstance is held unconstitutional or invalid, such
				  unconstitutionality or invalidity shall not affect, impair or invalidate other
				  provisions or applications of the regulation, and to this end the provisions of
				  this regulation are declared to be severable.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-30 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
Each and every provision of the "West Virginia Tax Procedure
				  and Administration Act" set forth in W. Va. Code '11-10-1 et
				  seq. shall apply to the Gasoline and Special Fuel Excise Tax imposed by W. Va.
				  Code '11-14-1
				  et seq. and this regulation with like effect as if said act were applicable
				  only to such Gasoline and Special Fuel Excise Tax imposed by W. Va. Code
				  '11-14-1
				  et seq. and this regulation and were set forth with respect thereto in extenso
				  in W. Va. Code '11-14-1
				  et seq. and this regulation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14B - International Fuel Tax Agreement › Section 110-14B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule sets forth and clarifies the procedures and requirements which
				apply in the State of West Virginia for administration of the International
				Fuel Tax Agreement (IFTA) pursuant to W. Va. Code '11-14B-1 et. seq., and
				for administration of the West Virginia Motor Carrier Road Tax set forth in W.
				Va. Code '11-14A-1
				et. seq. upon implementation of the provisions of the International Fuel Tax
				Agreement.
1.1.1. Controlling effect over
				West Virginia Code '11-14A-1 et. seq., and rules issued pursuant thereto.
This legislative rule applies to administration of the
				  International Fuel Tax Agreement in the State of West Virginia pursuant to W.
				  Va. Code '11-14B-1 et. seq., and to
				  administration of the West Virginia Motor Carrier Road Tax set forth in W. Va.
				  Code '11-14A-1
				  et. seq. Where any matter addressed in W. Va. Code '11-14A-1
				  et. seq. or Department of Tax and Revenue Motor Carrier Road Tax rule 110
				  C.S.R. 14A (1990) address the same subject matter, and where there is a clear
				  conflict between the provisions of this rule and any provision of West Virginia
				  Code '11-14A-1 et. seq. or Department of Tax and Revenue Motor Carrier Road Tax
				  rule 110 C.S.R. 14A (1990), this rule, pursuant to the mandates of W. Va. Code
				  '11-14B-6,
				  takes precedence and supersedes the provisions of West Virginia Code '11-14A-1
				  et. seq. and Department of Tax and Revenue Motor Carrier Road Tax rule 110
				  C.S.R. 14A (1990).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14B - International Fuel Tax Agreement › Section 110-14B-3 - Registration of Motor Carriers

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Under the provisions of W. Va. Code
				'11-14B-3,
				the powers, duties and responsibilities of the Tax Commissioner under W. Va.
				Code '11-14A-7,
				relating to the Motor Carrier Road Tax, are transferred to the Commissioner of
				the Division of Motor Vehicles effective with the registration year that begins
				on July 1, 1995.
3.2. The
				Department of Tax and Revenue under an agreement with the Division of Motor
				Vehicles will temporarily perform certain processing and administrative
				functions after July 1, 1995 on behalf of the Division of Motor Vehicles for
				the Motor Carrier Road Tax imposed by W. Va. Code '11-14A-1
				et. seq. until the Department of Tax and Revenue can effect the transfer of
				those functions to the Division of Motor Vehicles. The Division of Motor
				Vehicles will make appropriate interdepartmental reimbursements of costs for
				the performance of these functions.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14B - International Fuel Tax Agreement › Section 110-14B-4 - Change of Issuance Dates for Identification Markers (Decals) and Transition Rules for Identification Markers Issued During the Period of July 1, 1994 to December 31, 1995

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Identification markers issued under W. Va. Code '11-14A-7
				during the eighteen month period of July 1, 1994 to December 31, 1995 are valid
				for the period ending on December 31, 1995. The effect of this change is to
				extend the period of effectiveness of identification markers issued on July 1,
				1994 from 12 months to 18 months. There is no additional charge or fee imposed
				upon identification marker holders or applicants as a result of the extension.
				However, the $5.00 statutory fee imposed by W. Va. Code '11-14A-7
				for each identification marker remains in effect for identification markers
				issued during the 18 month period of July 1, 1994 to December 31,
				1995.
4.2. Identification markers
				issued under W. Va. Code '11-14A-7
				for periods subsequent to December 31, 1995 are valid for one (1) year ending
				on December 31 of each year.
4.3.
				The change in issuance dates and transition rules set forth in this Section and
				the subsections thereof are applicable to all identification markers issued
				under W. Va. Code '11-14A-7,
				without regard to whether the identification markers are issued to interstate
				motor carriers or intrastate motor carriers or to motor carriers registered
				through the International Fuel Tax Agreement or to motor carriers not
				registered through that agreement.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14B - International Fuel Tax Agreement › Section 110-14B-6 - All Interstate Motor Carriers Doing Business In West Virginia Required to Join the International Fuel Tax Agreement

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Pursuant to the requirements of W. Va.
				Code '11-14B-1 et. seq., and
				pursuant to the participation of the State of West Virginia in the
				International Fuel Tax Agreement, all West Virginia domestic Motor Carriers
				which are registered with the West Virginia Division of Motor Vehicles as
				commercial motor carriers and which operate in interstate commerce in any other
				state which is a member of the International Fuel Tax Agreement are hereby
				required to join the International Fuel Tax Agreement.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -This
				interpretive rule explains and clarifies the Motor Fuel Excise Tax, set forth
				in W.Va. Code §§
									11-14C-1
et
				seq.,
11-15-18b and 11-15A-13a. The rule sets forth the method to
				calculate the variable component of the Motor Fuel Excise Tax for conventional
				and alternative motor fuels. This rule addresses licensure and bonding
				requirements, reports and payment of the tax, floorstock reporting, and
				refunds.
1.2. Authority. - W. Va.
				Code §
									11-10-5.
1.3. Filing Date. - August 25, 2015
1.4. Effective Date. - October 1,
				2015
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
Unless the context in which a term is used clearly requires a
				  different meaning, the definitions contained in W. Va. Code §
									11-14C-1
etseq.
(acts 2013) apply to this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-3 - Motor Fuel Excise Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The
				motor fuel excise tax is composed of a flat rate of $.205 per invoiced gallon
				plus the variable component.
3.1.a. The
				variable component of the motor fuel excise tax is determined by multiplying
				the average wholesale price by 5.0 percent (5%).
3.1.b. The average wholesale price is
				determined using the formula set forth in §
										110-14C-4.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-4 - Determination of the average wholesale price of motor fuel

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. An average wholesale price is determined
				for each of the following type of motor fuel: conventional motor fuel
				(gasoline, diesel, and kerosene), compressed natural gas (CNG); liquefied
				natural gas (LNG); liquefied petroleum gas (LPG -propane) and field gas.
4.1.a. The average wholesale price is rounded
				to the third decimal (thousandth of a cent) and does not include federal or
				state excise taxes.
4.1.b. The
				average wholesale price is applicable to each calendar year and is based on
				data from the preceding July 1 through October 31 review period.
4.1.c. Where price or consumption information
				for some portion of the July 1 through October 31 review period is not timely
				available, an average for the three previous years is used for the missing
				portion. If no relevant consumption information is available, then a unit value
				of one is used.
4.1.d. The
				wholesale price of each type of motor fuel is weighted by the consumption of
				each type of motor fuel.
4.1.e. The
				average wholesale price of motor fuel for the next calendar year will be
				published in the State Register and as an Administrative Notice on the Tax
				Department's website 30 days prior to January 1.
4.1.f. The determination of the wholesale
				price of motor fuel by the Tax Commissioner is presumed to be correct in any
				administrative proceeding.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-5 - Licensure; Bond

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Licensure
				is required for a producer or manufacturer, an alternative-fuel bulk end user,
				a provider of alternative fuel, a retailer of alternative fuel as well as a
				supplier including a refiner, a permissive supplier, an importer, an exporter,
				a terminal operator, a blender, a motor fuel transporter, or a distributor.
5.1.a. A person must have the applicable
				license for each of the above activities prior to beginning the activity in
				this state.
5.1.b. A person engaged
				in more than one of the above activities, must have a separate license for each
				activity, unless determined otherwise by the Tax Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-6 - Reports and Payment of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				All tax payments due to this state which are received by a motor fuel taxpayer
				shall be held by the taxpayer as trustee in trust for this state. The taxpayer
				has a fiduciary duty to remit to the Tax Commissioner the total amount of tax
				received. A motor fuel taxpayer is liable for all taxes collected.
6.2. Returns and payment are due on the same
				date.
6.2.a. Where no tax is due, the return
				must be timely filed, complete and signed. Where a tax is due, payment is to
				accompany the timely filed, complete and signed return.
6.2.b. The Tax Commissioner may require all
				or certain taxpayers to file tax returns and payments electronically.
6.2.c. The Tax Commissioner may, upon notice,
				require more information from a taxpayer, require more frequent filing or both.
				The taxpayer has 30 days from the receipt of notice to comply with the Tax
				Commissioner's request.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-7 - Floorstocks

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. On the
				effective date of any motor fuel rate change, every licensee, who has in
				inventory motor fuel upon which the tax has been previously paid, shall take a
				physical inventory.
7.2. The
				licensee must file a report within 30 days of the effective date of the rate
				change.
7.2.a. In addition to the physical
				inventory, the report will include evidence of the last floorstocks report made
				and evidence of the tax actually paid.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14C - Motor Fuel Excise Tax › Section 110-14C-8 - Refunds

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Any refund
				amount cannot exceed the amount of the tax actually paid.
8.2. A request for a refund must be filed
				timely, with the form properly completed, include evidence of the tax paid, and
				be signed by the taxpayer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations explain and clarify both the West Virginia
				consumers sales and service tax, in W. Va. Code '11-15-1
				et seq., and the West Virginia Use Tax, in W. Va. Code '11-15A-1 et seq. in
				light of the legislative intent that such tax laws be construed and applied,
				whenever possible, as complementary laws.
1.2. Authority. -- W. Va. Code '11-10-5.
1.3. Filing Date. -- July 13, 1993.
1.4. Effective Date. -- July 15,
				1993.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-3 - Imposition of Tax; Rates; Tax Base

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Consumers Sales and Service Tax. - The
				consumers sales and service tax is levied and imposed upon sales of tangible
				personal property and upon the dispensing of certain selected services. The
				amount of consumers sales and service tax shall be computed as follows:
3.1.1. On each sale where the monetary
				consideration is five cents or less, no tax.
3.1.2. On each sale where the monetary
				consideration is from six cents to sixteen cents, both inclusive, one
				cent.
3.1.3. On each sale where the
				monetary consideration is from seventeen cents to thirty-three cents, both
				inclusive, two cents.
3.1.4. On
				each sale where the monetary consideration is from thirty-four cents to fifty
				cents, both inclusive, three cents.
3.1.5. On each sale where the monetary
				consideration is from fifty-one cents to sixty-seven cents, both inclusive,
				four cents.
3.1.6. On each sale
				where the monetary consideration is from sixty-eight cents to eighty-four cents
				both inclusive, five cents.
3.1.7.
				On each sale where the monetary consideration is from eighty-five cents to one
				dollar, both inclusive, six cents.
3.1.8. If the monetary consideration on a
				sale is in excess of one dollar, six cents on each whole dollar of sale price,
				and upon any fractional part of a dollar in excess of whole dollars, as
				follows: one cent on the fractional part of the dollar if less than seventeen
				cents; two cents on the fractional part of the dollar if in excess of sixteen
				cents but less than thirty-four cents; three cents on the fractional part of
				the dollar if in excess of thirty-three cents but less than fifty-one cents;
				four cents on the fractional part of the dollar if in excess of fifty cents but
				less than sixty-eight cents; and five cents on the fractional part of the
				dollar if in excess of sixty-seven cents but less than eighty-five cents; and
				six cents on the fractional part of the dollar if in excess of eighty-four
				cents. For example, the tax on sales from one dollar and one cent to one dollar
				and sixteen cents, both inclusive, seven cents; on sales from one dollar and
				seventeen cents to one dollar and thirty-four cents, both inclusive, eight
				cents; on sales from one dollar and thirty-four cents to one dollar and fifty
				cents, both inclusive, nine cents; on sales from one dollar and fifty-one cents
				to one dollar and sixty-seven cents, both inclusive, ten cents; on sales from
				one dollar and sixty-eight cents to one dollar and eighty-four cents, both
				inclusive, eleven cents; and on sales from one dollar and eighty-five cents to
				two dollars, both inclusive, twelve cents.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-4 - Collection of Tax; Accrual; Liabilities

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Collection by Vendor. - Each vendor
				shall collect from the purchaser the consumers sales and service tax levied and
				imposed upon each sale of tangible personal property and service in West
				Virginia before or at the time such tax accrues. Such tax shall be added to and
				constitute a part of the sales price. The vendor shall keep the amount of tax
				collected separate from the proceeds of sale exclusive of the tax unless
				authorized in writing by the Tax Commissioner to keep such amount of tax in a
				different manner. Where such authorization is given, the State's claim shall be
				enforceable against and shall take precedence over all other claims against the
				moneys commingled.
4.1.1. Persistent failure
				by any vendor to keep the amount of tax collected separate from the proceeds of
				sale exclusive of the tax shall be reason for, and good cause for, the Tax
				Commissioner at his discretion to revoke the business registration certificate
				of such vendor issued under W. Va. Code '11-12-1 et seq. or to
				refuse to renew the said business registration certificate, or both.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-4a - Liability of Officers of Corporation

Current through Register Vol. XLI, No. 28, July 12, 2024
4a.1. If the taxpayer is an association or
				corporation, the officers thereof shall be personally liable, jointly and
				severally, for any default on the part of the association or corporation, and
				payment of the consumers sales and service tax and any additions to tax,
				penalties and interest thereon imposed by W. Va. Code '11-10-1 et
				seq. may be enforced against them as against the association or corporation
				which they represent.
4a.2. A
				corporation, the officers of which are liable for payment of the tax, is any
				corporation incorporated under the laws of this State, and any foreign
				corporation authorized to do business in this State or doing business in this
				State without such authorization.
4a.2.1. A
				corporation whose charter has been forfeited by decree of court for nonpayment
				of corporate charter license tax ceases to exist as a legal entity and has no
				power to engage in business after such forfeiture. The tax liability of a
				corporation incurred prior to such forfeiture is a debt of the corporation and
				a liability of its officers. The tax liability incurred after such forfeiture
				is not incurred by the corporation but by the individuals doing business, and
				such liability may be assessed against and collected from the individuals,
				directly and not as officers of the corporation, even if the charter of the
				corporation is subsequently reinstated.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-4b - Priority of Tax in Distributions of Property and Estates

Current through Register Vol. XLI, No. 28, July 12, 2024
4b.1. In the distribution, voluntary or
				compulsory, in receivership, bankruptcy or otherwise, of the property or estate
				of any person, all taxes due and unpaid under W. Va. Code '11-15-1
				et seq. shall be paid from the first money available for distribution in
				priority to all claims and liens except taxes and debts due the United States
				which under federal law are given priority over the debts and liens created by
				this article. Any person charged with the administration or distribution of any
				such property or estate who shall violate the provisions of this section shall
				be personally liable for any taxes accrued and unpaid under this article which
				are chargeable against the person whose property or estate is in administration
				or distribution.
4b.2. There is a
				priority for all unpaid consumers sales and service tax in distributions of the
				property or estate of any person, and the tax must be paid from the first money
				available for distribution in priority to all other claims and liens, except
				taxes and debts due the United States.
4b.2.1. The distribution of property subject
				to federal tax liens is subject to the priority of such liens provided in the
				Internal Revenue Code.
4b.2.2. The
				distribution of property in federal bankruptcy proceedings is subject to the
				priorities of debts and liens provided in the United States Bankruptcy Code (11
				U.S.C. '101 et seq.).
4b.2.3. This
				priority applies to the amount of tax, interest, additions to tax, and
				penalties.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-5 - Remittance of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. No profit
				shall accrue to any person as a result of the collection of the consumers sales
				and service tax regardless of the fact that the total amount of such taxes
				collected may be in excess of the amount for which such person would be liable
				by the application of the levy of six percent (6%) to the gross proceeds of his
				sales. The total of all consumers sales and service taxes collected by any such
				person shall be returned and remitted to the Tax Commissioner.
5.2. Any person who is required to collect
				and remit the consumers sales and service tax or the use tax and who was also
				required to pay such taxes on purchases of tangible personal property or
				services for use or consumption in his business may utilize one of the
				following procedures when paying the tax collected to the Tax Commissioner.
5.2.1. Such person may separately remit the
				amount collected and pay the amount due and owing on his purchases made using
				the direct pay permit procedure.
5.2.2. Such person may credit the amount of
				tax paid on his purchases for which an exemption is claimed against the amount
				of tax collected and:
5.2.2.1. if the amount
				collected is greater than the amount of tax paid on his exempt purchases, he
				shall remit the difference to the Tax Commissioner; or
5.2.2.2. if the amount of tax paid on his
				exempt purchases is greater than the amount collected, he may seek a refund or
				credit for the difference as provided in Section 9a of these
				regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-8b - Nonresident Contractors - Registration, Bond, etc. Required

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8b.1. Every person
				who engages in this State in any contracting business or contracting activity
				is required to obtain a business registration certificate from the Tax
				Commissioner prior to starting work in this State and to have a copy of that
				certificate available at every construction site in this State until the
				contractor's work at that site is completed. These requirements apply to
				resident as well as nonresident contractors. The business registration
				certificate is good for a one year period which begins July 1st and ends June
				30th of the next calendar year. Civil penalties may be imposed under W. Va.
				Code ''11-12-1 et seq. and 11-10-1 et seq. for failure to satisfy these
				requirements. Additionally, criminal penalties may be imposed under W. Va. Code
				'11-9-1
				et seq. for noncompliance.
8b.2.
				Beginning July 1, 1989, every nonresident contractor must also register with
				the Tax Commissioner under the consumers sales and use tax laws prior to
				engaging in the performance of a contract in this State. At the time of this
				registration, the contractor must satisfy one of the following requirements:
8b.2.1. Cash Bond - At the time each contract
				is registered, the nonresident contractor must deposit with the Tax
				Commissioner six percent (6%) of the gross value of the contract. The Tax
				Commissioner will deposit this money into the Contractor's Use Tax Fund where
				it will remain until after:
(1) the contract
				is completed,
(2) the amount of
				consumers sales and use taxes due this State with respect to such contract are
				ascertained, and
(3) the amount of
				tax due has been paid directly to the Tax Commissioner, or the contractor
				submits proof that the amount of tax due but not paid directly to the Tax
				Commissioner was paid to vendors required to collect this State's consumers
				sales or use taxes or to out-of-state vendors who voluntarily collect our use
				tax. Upon submission of proof satisfactory to the Tax Commissioner that these
				three (3) events have occurred, the Tax Commissioner will promptly refund the
				nonresident contractor's deposit with respect to such contract.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-8c - Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities

Current through Register Vol. XLI, No. 28, July 12, 2024
8c.1. General rule. - The expired provisions
				in W. Va. Code '11-15-9(j),
				which previously exempted sales of tangible personal property to persons
				engaging in the activity of contracting, pursuant to a written contract with
				the United States, this State, or with a political subdivision thereof, or with
				a public corporation created by the Legislature or by another governmental
				entity pursuant to an act of the Legislature, for a building or structure, or
				improvement thereto, or other improvement to real property that is or will be
				owned and used by the governmental entity for a governmental or proprietary
				purpose, shall continue in force for:
8c.1.1.
				Tangible personal property purchased by a contractor on or after October 1,
				1990, in fulfillment of a written contract for contracting, as defined in W.
				Va. Code '11-15-2, that was
				executed and legally binding on the parties thereto on or before September 15,
				1990; or in fulfillment of a written contract entered into after said September
				15, 1990, pursuant to a written bid for contracting that was made on or before
				said September 15, 1990, that was binding on the contractor, but only to the
				extent that the bid is subsequently incorporated into a written contract;
				and
8c.1.2. Tangible personal
				property purchased by a contractor on or after October 1, 1990, for consumption
				or use in fulfillment of a written contract for the construction of a new
				improvement to real property, the construction or operation of which was
				approved by a federal or state regulatory body prior to September 15, 1990, or
				pursuant to a federal grant awarded prior to September 15, 1990.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-8d - Limitations on Right to Assert Exemptions

Current through Register Vol. XLI, No. 28, July 12, 2024
Persons who perform "contracting" as defined in W. Va. Code
				  '11-15-2 or persons
				  acting in an agency capacity, may not assert any exemption to which the
				  purchaser of such contracting services or the principal is entitled. Any
				  statutory exemption to which a taxpayer may be entitled shall be invalid unless
				  the tangible personal property or taxable service is actually purchased by such
				  taxpayer and is directly invoiced to and paid by such taxpayer: Provided, That
				  this section shall not apply to purchases by an employee for his or her
				  employer; purchases by a partner for his or her partnership; or purchases by a
				  duly authorized officer of a corporation, or unincorporated organization, for
				  his or her corporation or unincorporated organization so long as the purchase
				  is invoiced to and paid by such employer, partnership, corporation or
				  unincorporated organization.
Transition rule. - This section shall not apply to purchases
				  of tangible personal property or taxable services in fulfillment of a
				  purchasing agent or procurement agent contract executed and legally binding on
				  the parties thereto prior to September 15, 1990: Provided, That this transition
				  rule shall not apply to any purchases of tangible personal property or taxable
				  services made under such a contract after August 31, 1991; and this transition
				  rule shall not apply if the primary purpose of the purchasing agent or
				  procurement agent contract was to avoid payment of consumers sales and use
				  taxes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-9c - Direct Pay Permits

Current through Register Vol. XLI, No. 28, July 12, 2024
9c.1.
				Eligibility for Permit. - A person may apply for a direct pay permit if such
				person (i) has a current business registration certificate and (ii) is not
				delinquent on the payment of any taxes imposed by Chapter 11 of the West
				Virginia Code and (iii) satisfies any one of the following conditions:
9c.1.1. Is engaged in the business of
				manufacturing, transportation, transmission, communication or the production of
				natural resources.
9c.1.2. Is
				subject to tax under W. Va. Code '11-13-1 et seq.
				(Business and Occupation Tax), W. Va. Code '11-13A-1
				et seq. (Severance Tax) or W. Va. Code '11-13B-1 et seq.
				(Telecommunications Tax).
9c.1.3.
				Is a bona fide charitable organization that makes no charge whatsoever for
				services it renders.
9c.1.4. Is a
				nationally chartered fraternal or social organization, the purchases of which
				are used for the sole purpose of free distribution in public welfare or relief
				work.
9c.1.5. Is a volunteer fire
				department organized and incorporated under the laws of the State of West
				Virginia.
9c.1.6. Makes purchases
				of tangible personal property or services, the use of which is unknown to him
				at the time of the purchase and one of the reasonably foreseeable uses would
				render the purchase exempt from consumers sales and service tax and use
				tax.
9c.1.7. Makes purchases of
				tangible personal property or services which are used in both exempt and
				taxable manners and who must pay tax on an apportionment basis.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-9d - Apportionment of Purchase Price

Current through Register Vol. XLI, No. 28, July 12, 2024
9d.1. Whenever a purchaser will use tangible
				personal property or a service or the results of a service for both exempt and
				nonexempt purposes, the gross proceeds paid to the vendor of such property or
				service shall be apportioned between the exempt and nonexempt uses in a
				reasonable manner acceptable to the Tax Commissioner. In the absence of books
				and records documenting how gross proceeds were apportioned and how the
				property or service or the results of a service were actually used by the
				purchaser, that portion of the gross proceeds for which exemption is claimed
				shall be disallowed and the tax due thereon shall be paid by the purchaser. In
				those instances where apportionment of the purchase price is difficult to
				calculate and therefore assure taxpayer compliance, the Tax Commissioner may
				establish safe harbors which will assist in the development of uniform
				apportionment calculations for similarly situated taxpayers. Appropriate
				administrative notice must be filed in the State Register at least thirty (30)
				days prior to the effective date of the subject matter of the safe harbor being
				established.
9d.1.1. Persons engaged in
				multiple business activities will pay tax on their purchases for use in their
				overall business operation on an apportionment basis.
9d.1.1.1. A person engaged in the business of
				selling tangible personal property is subject to tax on all purchases except
				purchases for resale in the form of tangible personal property. A person
				engaged in the business of manufacturing is subject to tax on all purchases
				except purchases of tangible personal property and services directly used in
				the manufacturing activity. Therefore, a person engaged in both business
				activities who purchases equipment which is used in the sale of such property
				and directly used in the manufacturing activity may exempt from tax the amount
				of the purchase price apportioned to manufacturing activity use.
9d.1.1.2. If purchases for use in business
				can be identified as being used exclusively in one or the other business
				activities, the purchase price may be totally taxable or totally exempt. Any
				method of apportionment may be used as long as it is appropriate and reasonable
				for the situation.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-10 - Material Purchase Certificate

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. Material Purchase Certificates are
				issued only by the State Tax Department.
10.1.1. Only entities specifically designated
				by these regulations may apply to the Tax Commissioner for a Material Purchase
				Certificate for a specified construction project. As of October 1, 1990, the
				exemption for materials purchased by contractors for use in governmental
				contracts was generally repealed and except for those contracts subject to the
				transition rules in Section 109 of these regulations, the use of the material
				purchase certificate was repealed. See Section 109 of these regulations for
				additional information concerning the taxation of materials for use in
				governmental contracts. Upon approval by the Tax Commissioner, each Material
				Purchase Certificate shall be issued directly to the governmental entity
				instead of the contractor, and the governmental entity shall give the
				contractor the Material Purchase Certificate.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-14 - Maintenance of Records

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1.
				Sales and Service Tax Records.
14.1.1.
				Keeping and Preserving Records. - Each person shall keep complete and accurate
				records of taxable sales and of charges, together with a record of the tax
				collected thereon, and shall keep all invoices, bills of lading and such other
				pertinent documents in such form as the Tax Commissioner may require. Such
				records and other documents shall be preserved for a period of time not less
				than three years, unless the Tax Commissioner shall consent in writing to their
				destruction within that period or by order require that they be kept longer.
				Records must be kept so long as the period is open to assessment or refund. Any
				person who fails to maintain appropriate records shall be subject to the
				provisions of W. Va. Code '11-9-1
				et seq.
14.1.1.1. For those transactions in
				which the purchaser provides to the vendor the direct payment permit number or
				material purchase certificate number, the vendor shall retain a record copy of
				the invoice with the direct payment permit number or material purchase
				certificate number, as applicable, printed thereon.