reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-5 - Buy one, get one free or for a reduced price

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The total price of items advertised as
				"buy one, get one free" or "buy one, get one for a reduced price" may not be
				averaged in order for both items to qualify for the exemption. The following
				examples illustrates application of this rule:
Example 1: A retailer advertises pants as "buy one, get one
				  free." The first pair of pants is priced at $150.00; the second pair of pants
				  is free. Tax is due on $150.00. The store cannot sell each pair at $75.00 in
				  order for the items to qualify for the exemption. However, the retailer may
				  advertise and sell the items for 50 percent off, selling each pair of $150.00
				  pants for $75.00, making each pair eligible for the exemption.
Example 2: A retailer advertises shoes as "buy one pair at
				  the regular price, get a second pair for half price." The first pair of shoes
				  is sold for $140.00; the second pair is sold for $70.00 (half price). Tax is
				  due on the $140.00 shoes, but not on the $70.00 shoes. The store cannot sell
				  each pair of shoes for $105.00 in order for the items to qualify for the
				  exemption. However, a retailer may advertise each pair for 25 percent off,
				  thereby selling each pair of $140.00 shoes for $105.00, making each pair
				  eligible for the exemption.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-6 - Exchanging a tax-exempt purchase after the Holiday ends

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. When a customer purchases an eligible
				item during the Holiday and later exchanges the item for the same item
				(different size, different color, etc.), no tax will be due even if the
				exchange is made after the Holiday ends, unless the sales price of the second
				item is greater than the sales price of the exchanged item. In this situation,
				the retailer must collect tax on the entire sales price of the exchanged item
				unless the exchange occurs during the Holiday and the sales price of the second
				item is less than the applicable threshold.
6.2. When a customer purchases an eligible
				item during the Holiday and later returns the item and receives credit on the
				purchase of a different item, the appropriate tax must be collected measured by
				the full sales price of the newly purchased item, unless the new purchase
				occurs during the Holiday and the sales price is less than the applicable
				threshold.
Example 1: During the Holiday, a customer purchases a $90.00
				  dress that qualifies for the exemption. Later, during the Holiday, the customer
				  exchanges the $90.00 dress for a $130.00 dress. Tax is due on the $130.00
				  dress. The $90.00 credit from the returned item cannot be used to reduce the
				  sales price of the $130.00 item to $40.00 for exemption purposes.
Example 2: A customer purchases a $35.00 shirt during the
				  Holiday. After the Holiday ends, the customer exchanges the shirt for a $35.00
				  jacket. Since the jacket was not purchased during the Holiday, tax is due on
				  the $35.00 price of the jacket.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-7 - Returning an eligible item

Current through Register Vol. XLI, No. 28, July 12, 2024
When a customer returns an eligible item purchased during the
				  Holiday, the retailer may refund tax only if the customer produces a receipt or
				  invoice showing tax was paid on the item, or if the retailer has sufficient
				  documentation to show that tax was paid on the specific item.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-8 - Coupons and discounts

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Manufacturer's coupons do not reduce the sales price of an item. Therefore, a
				manufacturer's coupon cannot be used to reduce the selling price of an item to
				less than the applicable threshold in order to qualify for the exemption.
Example: A jacket sells for $130.00. The customer has a
				  $10.00 manufacturer's coupon good for the purchase of the jacket. The
				  manufacturer's coupon does not reduce the sales price of the jacket. Tax is due
				  on the $130.00 even though the customer only pays the retailer $120.00 for the
				  jacket.
8.2 Store coupons
				and discounts do reduce the sales price of an item. Therefore, a store coupon
				or discount can be used to reduce the sales price of an item to less than the
				threshold amount in order to qualify for the exemption.
Example: A customer buys a $400.00 suit and a $130.00 shirt.
				  The retailer is offering a 10 percent discount. After applying the 10 percent
				  discount, the final sales price of the suit is $360.00, and the sales price of
				  the shirt is $117.00. The suit is taxable (it is over $125.00) and the shirt is
				  exempt (it is less than $125.00).
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-9 - Gift certificates

Current through Register Vol. XLI, No. 28, July 12, 2024
The sale of a gift certificate is not taxable. Eligible items
				  sold and delivered during the Holiday using a gift certificate will qualify for
				  the exemption regardless of when the gift certificate was purchased. Eligible
				  items sold and delivered after the Holiday using a gift certificate are taxable
				  even if the gift certificate was purchased during the Holiday. A gift
				  certificate cannot be used to reduce the selling price of an item to under the
				  threshold amount in order for the item to qualify for the
				  exemption.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-10 - Layaway sales

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. A layaway
				sale is a transaction in which merchandise selected by the customer is set
				aside for future delivery to the customer who makes a deposit, agrees to pay
				the balance of the purchase price over a period of time and, at the end of the
				payment period, receives the merchandise.
10.2. Eligible items will qualify for the
				exemption if during the Holiday (1) a retailer and a customer enter into a
				layaway sale agreement, (2) the customer makes the usual deposit in accordance
				with the retailer's layaway policy, and (3) the merchandise is segregated from
				the retailer's inventory.
10.3.
				Eligible items will also qualify for exemption if prior to the Holiday (1) a
				retailer and a customer entered into a layaway sale agreement, (2) the customer
				made the usual deposit in accordance with the retailer's layaway policy, (3)
				the merchandise was segregated from the retailer's inventory and (4) the
				customer makes the final payment and takes delivery of the merchandise during
				the Holiday.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-11 - Mail, telephone, e-mail, and internet orders and custom orders

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Under West
				Virginia sales tax law, a sale of tangible personal property occurs when a
				purchaser receives title to or possession of the property for consideration.
				Accordingly, an eligible item qualifies for the sales tax holiday exemption if:
11.1.1. The item is both delivered to and
				paid for by the customer during the exemption period; or
11.1.2. The customer orders and pays for the
				item and the retailer accepts the order during the exemption period for
				immediate shipment, even if physical delivery is made after the exemption
				period.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-12 - Rain checks

Current through Register Vol. XLI, No. 28, July 12, 2024
Eligible items that customers purchase during the Holiday
				  using a rain check qualify for the exemption regardless of when the rain check
				  was issued. However, issuance of a rain check during the Holiday will qualify
				  an eligible item for the exemption only if the purchased price is paid in full
				  at the time the rain check is issued. If the item is actually sold after the
				  Holiday, the Holiday exemption does not apply.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-13 - Rebates

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. Rebates
				generally occur after the sale and do not affect the sales price of an item for
				sales tax purposes. Even when the manufacturer's rebate is applied by the
				retailer at the time of sale, the rebate amount does not reduce the sales price
				of the item for sales tax purposes.
Example 1. A jacket sells for $130.00. The customer receives
				  a $10.00 mail-in rebate from the manufacturer. The rebate occurs after the sale
				  and does not reduce the sales price of the jacket. Tax is due on
				  $130.00.
Example 2. A dress sells for $130.00. As a promotion for its
				  new line of dresses, the manufacturer is offering an in-store instant rebate of
				  $30.00, which the retailer allows at the cash register. Even though the net
				  sales price to the customer is $100.00, the purchase is taxable and sales tax
				  must be collected on $130.00. The money the retailer received for the sale was
				  $100.00 from the customer plus $30.00 from the manufacturer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-14 - Repairs and alterations

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1.
				Repairs to eligible items do not qualify for the Holiday exemption. Alterations
				to eligible items do not qualify for the exemption even though alterations may
				be sold, invoiced, and paid for at the same time as the item to be altered.
Example: A customer purchases a pair of pants for $120.00 and
				  pays $10.00 to the retailer to have the pants cuffed. The $120.00 charge for
				  the pants is exempt; however, tax is due on the $10.00 alteration
				  charge.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-15 - Refunds

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. A customer
				who pays West Virginia sales or use tax to a vendor when no tax is due may
				either seek a refund of the tax paid from that vendor or apply to the State Tax
				Department for a refund.
15.1.1. Retailers
				are encouraged to refund the tax to any customer who was charged sales or use
				tax on an exempt purchase. Customers who were charged tax by a vendor for an
				exempt purchase should take their tax paid receipt to the retailer to
				facilitate obtaining the refund.
15.1.2. If the retailer has not already
				remitted the tax to the State Tax Department, the retailer should simply refund
				the tax to the customer. If the retailer has remitted the tax to the State Tax
				Department, the retailer should refund the tax to the customer and then take a
				credit for the tax refunded on the retailer's next sales or use tax
				return.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-16 - Shipping and handling charges

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. Shipping and handling charges that are
				separately stated are taxable.
Example. The sales price of an eligible item purchased during
				  the Holiday is $85.00 and the shipping and handling charges are $15.00 for a
				  total of $100.00. Tax must be collected on the $15.00.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-17 - Records and reporting

Current through Register Vol. XLI, No. 28, July 12, 2024
No special record-keeping or reporting is necessary. Records
				  should be maintained as currently required by law or rules of the Tax
				  Commissioner.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15F - Sales Tax Holiday › Section 110-15F-18 - Exceptions

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. This Holiday
				exemption does not apply to:
18.1.1. The
				rental of clothing, school supplies, school instructional material, laptop
				computers, tablet computers, or sports equipment;
18.1.2. The sale or rental of tangible
				personal property for use in a trade or business.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Section 110-15H-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies application of reduced Sales Tax
				imposed on the sale of food and food ingredients.
1.2. Authority. -- W. Va. Code §§
									11-10-5
				and
				11-15-3a..
1.3. Filing Date. -- May 3, 2007.
1.4. Effective Date. -- June 1,
				2007.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Section 110-15H-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. This
				legislative rule incorporates by reference legislative rule 110 C.S.R. 15,
				Consumers Sales and Service Tax and Use Tax and shall be read in pari materia
				with that rule. The definitions, policies, and procedures provided in 110
				C.S.R. 15 are equally applicable to purchases made under this emergency rule.
				To the extent that this legislative rule differs from 110 C.S.R. 15, then for
				the purposes of sales of food and food ingredients, this legislative rule
				governs. However, for all other purposes, 110 C.S.R. 15 governs the application
				of the Consumers Sales and Service Tax and Use Tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Section 110-15H-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. "Alcoholic
				beverages" means beverages that are suitable for human consumption and contain
				one half of one percent or more of alcohol by volume.
3.2. "Bundled transaction" means the retail
				sale of two or more products, except real property and services to real
				property, where the products are otherwise distinct and identifiable and the
				products are sold for one nonitemized price. A "bundled transaction" does not
				include the sale of any products in which the "sales price" varies, or is
				negotiable, based on the selection by the purchaser of the products included in
				the transaction.
3.2.1. "Distinct and
				identifiable products" does not include:
3.2.1.a. Packaging - such as containers,
				boxes, sacks, bags, and bottles - or other materials - such as wrapping,
				labels, tags, and instruction guides - that accompany the "retail sale" of the
				products and are incidental or immaterial to the "retail sale" of those
				products. Examples of packaging that are incidental or immaterial include
				grocery sacks, shoeboxes, dry cleaning garment bags and express delivery
				envelopes and boxes;
3.2.1.b. A
				product provided free of charge with the required purchase of another product.
				A product is "provided free of charge" if the "sales price" of the product
				purchased does not vary depending on the inclusion of the product "provided
				free of charge"; or
3.2.1.c. Items
				included in the member state's definition of "sales price," as defined in this
				section.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Section 110-15H-4 - Reduction of Sales Tax on Food and Food Ingredients

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Effective January 1, 2006, the rate of
				Sales Tax and Use Tax is reduced to 5% on the sales, purchases and uses of food
				and food ingredients, as defined in Section 3 of this rule, intended for human
				consumption. However, the reduced rate of tax does not apply to sales,
				purchases and uses by consumers of prepared food.
4.2. A number of items sold by grocery
				stores, supermarkets, and similar type businesses are classified in this rule
				under the headings "Food Items" and "Prepared Food Items." Food Items fall
				within the definition of "food and food ingredients" and are subject to the
				Sales Tax at the reduced rate of 5%; a representative listing of Food Items is
				found in Appendix A of this rule.
4.2.1. Food
				items include food sold unheated by weight or volume as a single
				item.
4.2.2. Food items include
				food that is only cut, repackaged or pasteurized by the seller and eggs, fish,
				meat, poultry and foods containing these raw animal foods requiring cooking by
				the consumer such as meat from a deli counter, sliced and wrapped for a
				customer.
4.2.3. Food items include
				all food sold through a vending machine that is not prepared food.
4.2.4. Food items include all bakery items
				unless sold re-heated or with an eating utensil.
4.2.5. Food items include food sold by a
				seller whose proper primary NAICS classification is manufacturing in sector
				311.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Section 110-15H-5 - Prepared Food

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Prepared
				food, as defined in Section 3 of this rule, is food that is prepared by the
				seller for sale to the consumer. Generally, this does not include food prepared
				by the manufacturer and sold to the retailer or vendor. Prepared Food Items are
				subject to the Sales Tax at the regular rate of 6%; a representative listing of
				Prepared Food Items is found in Appendix B of this rule.
5.2. All food sold with eating utensils
				provided by the seller including plates, knives, forks, spoons, glasses, cups,
				napkins or straws falls within the classification of Prepared Food Items. Food
				is considered to be sold with eating utensils provided by the seller when the
				food is intended for consumption with the utensils provided.
5.2.1. Prepared Food Items therefore includes
				all food sold by an eating establishment that sells meals, sandwiches, or other
				food for consumption on or off the premises.
5.2.2. Prepared Food Items also includes
				self-service food such as salad bars or drink islands.
5.2.3. The presence of self-service utensils
				in a facility does not change Food Items (taxable at 5%) into Prepared Food
				Items (taxable at 6%) unless it is intended that the food be consumed with
				those utensils. Further, items provided solely pursuant to sanitary statutes or
				regulations and not for purposes of consumption do not qualify as
				utensils.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Section 110-15H-6 - Bundled Transactions

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				When an item subject to the Sales Tax rate or the Use Tax rate of 6% is sold
				with an item subject to Sales Tax rate or the Use Tax rate of 5%, for a single
				non-itemized price, the purchase amount is subject to the Sales Tax rate or the
				Use Tax rate of 6%.
6.1.1. Example: Selling a
				pizza, breadsticks and a 2-liter bottle of soda all for the purchase price of
				$14.99 (the pizza and breadsticks are Prepared Food and subject to the rate of
				6%, and the bottle of soda is a Food Item and subject to the rate of 5%), the
				transaction is taxable at the rate of 6% of the purchase price, unless the
				price of the bottle of soda is separate from the price of the pizza and
				breadsticks. If separately itemized the soda would be taxable at the rate of 5%
				and the pizza and breadsticks at 6%.
6.1.2. Example: Popcorn prepared by the
				seller and sold with a drink and candy for one price is a bundled transaction
				subject to the 6% rate. However, if the popcorn, drink (if sold in a cup) and
				candy are sold individually, the popcorn and drink (in a cup) are subject to
				the 6% rate while the candy is subject to the 5% rate.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Appendix B - PREPARED FOOD ITEMS

Current through Register Vol. XLI, No. 28, July 12, 2024
The Sales Tax rate and the Use Tax rate of 6% applies to the
				  sale of prepared food items listed below if prepared by the seller:
All food sold in a heated state or heated by the
				  seller
Bakery items if sold with eating utensils provided by the
				  seller
Bakery items sold in a heated state
Cold soups, casseroles, beans, potatoes, etc.
Combined raw meats - that do not require cooking
Drinks prepared by the seller (coffee, tea, etc.)
Fried chicken
Frozen yogurt dispensed as cones, sundaes, etc.
Fruits cut and combined by the seller (fruit tray)
Ice cream novelties, cakes or pies
Ice cream or ice milk dispensed as cones, sundaes,
				  etc.
Marinated raw meats - that do not require cooking
Marinated raw seafood - that do not require cooking
Party trays
Rotisserie chicken
Salad greens mixed by the seller
Salads and deli items if heated and/or sold with eating
				  utensils
Sandwiches
Soups, casseroles or meals sold warm
Warmed nuts
Vending machine sales of hot coffee, hot chocolate or other
				  hot foods
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food › Appendix C - OTHER ITEMS

Current through Register Vol. XLI, No. 28, July 12, 2024
The Sales Tax rate and the Use Tax rate of 6% applies to the
				  sale of the items listed below:
Alcoholic beverages and nonintoxicating beer
Cocktail mixes (dry or liquid)
Cooking utensils
Liver Oils
Lozenges
Over the counter medicines
Paper products
Pet food and supplies
Soap and soap products
Tobacco and tobacco products
Tonics
Toothpaste and mouthwash
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster › Section 110-15I-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies application of an Executive Order
				declaring a state of emergency that exempts from Consumers Sales and Service
				Tax and Use Tax purchases of mobile homes, house trailers, modular homes and
				similar units by and for persons rendered homeless by a disaster and the
				service of installing them, and purchases of building construction materials
				and supplies used or consumed in the repair, restoration, reconstruction or
				replacement of structures damaged in a disaster, during the period of time
				stated in the Executive Order.
1.2.
				Authority. -- W. Va. Code §
									11-10-5.
1.3. Filing Date. -- May 5, 2005.
1.4. Effective Date. -- June 1,
				2005
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster › Section 110-15I-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. This
				legislative rule incorporates by reference legislative rule Consumer Sales and
				Service Tax and Use Tax, W. Va. Code §110-15, and shall be read in pari
				materia with that rule. The definitions, policies, and procedures provided in
				that rule are equally applicable to purchases made under this rule. To the
				extent that this legislative rule differs from W. Va. Code §110-15, then
				for the purposes of the purchases, installations, repairs, restorations and
				reconstructions or replacements that occur as a result of the disaster
				referenced in the Executive Order, this legislative rule governs. However, for
				all other purposes, W. Va. Code §110-15 governs the application of the
				Consumer Sales and Service Tax and Use Tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster › Section 110-15I-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
"
Executive Order
"
means an Executive Order issued by
				the Governor of the State of West Virginia under the authority of W. Va. Code
				§
									15-5-6(g)
				that exempts from Consumers Sales and Service Tax and Use Tax certain purchases
				related to recovery from damage resulting from a disaster, as that term is
				defined in W. Va. Code §
									15-5-2.
3.2.
"
FEMA
"
means
				the Federal Emergency Management Agency.
3.3.
"
Mobile home, house
				trailer, modular home or similar units" means and includes any factory built
				home or manufactured home as defined in W. Va. Code §
									37-15-2.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster › Section 110-15I-4 - Exempt purchases

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Purchases of mobile homes, house trailers, modular homes or similar units
				primarily designed for permanent habitation and occupancy, purchases of the
				service of installing those units and purchases of contracts for installation
				of those units by or for persons that have been rendered homeless by the
				disaster referenced in the Executive Order are exempt from Consumer Sales and
				Service Tax; Provided, That the mobile homes, house trailers, modular homes or
				similar units for which the exemption is claimed are sited and installed within
				the State of West Virginia for use as the primary habitation of one or more
				persons who have been rendered homeless by the disaster.
4.1.1. The Sales Tax imposed by W. Va. Code
				§
										11-15-7a
				and the use tax imposed by W. Va. Code §
										11-15A-2b
				on the manufacturer or seller of a modular home is not applicable to any
				modular homes, or building materials for incorporation in the modular home,
				sold to a modular dwelling manufacturer or seller for resale to or for persons
				that have been rendered homeless by the disaster referenced in the Executive
				Order; Provided, That no credit under W. Va. Code §
										11-15-7a(b)
				or W. Va. Code § 11-15-2 b(b) shall be given for any tax lawfully imposed
				and paid to another state and paid by the manufacturer on the purchase of
				building supplies and materials used in the manufacture of the modular
				dwelling.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster › Section 110-15I-5 - Procedure for Claiming the Exemption

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Mobile homes, house trailers, modular
				homes and similar units. In the case of purchases of mobile homes, house
				trailers, modular homes and similar units that qualify for the exemption
				authorized by this rule, if the purchaser is a person rendered homeless by the
				disaster, the purchaser shall present to the seller a set of documentation
				consisting of a completed and executed special exemption certificate, developed
				by the Tax Department for this rule, and a copy of a FEMA housing assistance
				letter showing the purchaser to be a person who has a housing need resulting
				from the disaster. The seller shall retain a copy of this set of documents in
				the sales records subsequent to the sale.
5.1.1. If the purchase of a mobile home,
				house trailer, modular home or similar unit that qualifies for the exemption
				authorized by this rule is made by a contractor or other person for and on
				behalf of a person who was rendered homeless by the disaster, the purchaser
				shall present to the seller a set of documentation consisting of a completed
				and executed special exemption certificate, developed by the Tax Department for
				this rule, and a copy of a FEMA housing assistance letter showing the person
				for and on behalf of whom the purchase is made to be a person who has a housing
				need resulting from the disaster. The seller shall retain a copy of this set of
				documents in the sales records subsequent to the sale.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster › Section 110-15I-6 - Implementation of Rule

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. This
				rule shall be implemented only through the issuance of an Executive Order
				issued as a result of a specified disaster.
6.2. The exemption authorized by the
				Executive Order and implemented by this rule applies to eligible purchases made
				within the dates specified in the Executive Order.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				interpretive rule specifies, explains and clarifies the per se exemption from
				Consumers Sales and Service Tax and Use Tax for purchases by contractors
				providing contracting services to government-owned or public service district
				water or sewer utilities.
1.2.
				Authority. -- W. Va. Code §§
									11-10-5
				and
				11-15-9m.
1.3. Filing Date. -- October 13,
				2011.
1.4. Effective Date. --
				November 15, 2011
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. This
				interpretive rule incorporates by reference the Department's rule, Consumers
				Sales and Service Tax and Use Tax, 110CSR15, and shall be read in pari materia
				with that rule. The definitions, policies, and procedures provided in 110CSR15
				are equally applicable to purchases made under this interpretive rule:
				Provided, That to the extent that this interpretive rule differs from 110CSR15,
				then for the purpose of the per se exemption for purchases by certain
				contractors providing specified contracting services to government-owned or
				public service district water or sewer utilities, this interpretive rule shall
				control. However, for all other purposes, 110CSR15 governs the application of
				the Consumers Sales and Service Tax and Use Tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
Unless a specific definition is provided in this section,
				  terms used in this rule are defined as provided in legislative rule 110CSR15
				  §1,
et seq.
, unless the context in which the term is used
				  clearly requires a different meaning. The following terms shall have the
				  meaning ascribed in this rule.
3.1.
				"Government-owned water utility" and "government-owned sewer utility" means a
				water system or a sewer system, or both, that is acquired, constructed, or
				established by a municipality or a county and operated under the authority of
				W. Va. Code §§
									8-19-1
				et seq., or 8-20-1 et seq., and includes the provision of stormwater
				services.
3.2. "Public service
				district water utility" or "public service district sewer utility" means a
				water utility or sewer utility constructed or purchased and maintained and
				operated by a public service district created and operated under the authority
				of W. Va. Code §§
									16-13A-1 et
				seq., and includes the provision of stormwater services.
3.3. "Public utility" means a
				government-owned water utility, a government-owned sewer utility, a public
				service district water utility or a public service district sewer utility, or
				any combination thereof.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-4 - Applicability of Consumers Sales and Service Tax and Use Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. General Rule. -- The Consumers Sales and
				Service Tax and Use Tax is imposed upon the sale of tangible personal property
				and selected services. All sales are presumed to be taxable unless the sale is
				either excepted or exempt from the tax.
4.2. Contractor and Subcontractor Per Se
				Exemption. -- Purchases of services, machinery, supplies, or materials, except
				gasoline and special fuel, to be directly used or consumed in the construction,
				alteration, repair or improvement of a new or existing public utility structure
				or system by a contractor or subcontractor providing contracting services to a
				public utility are per se exempt from Consumers Sales and Service Tax and Use
				Tax.
4.3. Exclusion From Per Se
				Exemption. -- This per se exemption is not available to and may not be claimed
				by a privately owned water utility or privately owned sewer utility, or by a
				contractor providing contracting services to a privately owned water utility or
				privately owned sewer utility.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-5 - Application of per se exemption

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The per se exemption applies to
				purchases of tangible personal property that remain on the construction site
				after the construction activity is completed.
5.1.a. Rentals of cranes, bulldozers, and
				other equipment rented only for use on the specifically identified job by the
				contractor, or the hiring of a subcontractor to provide bulldozer services,
				crane services, etc., with an operator of the machine also qualify for the per
				se exemption.
5.1.b. Purchases by a
				subcontractor, who is working for a prime contractor, where the prime
				contractor is entitled to this per se exemption, are also exempt in the same
				manner and with the same restrictions as are applicable to the prime
				contractor.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-6 - Method of claiming the exemption

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Contractors or subcontractors making
				qualified purchases may claim the per se exemption by one of two methods:
6.1.a. The contractor or subcontractor may
				pay the appropriate amount of Sales Tax and claim a refund from the Tax
				Department; or
6.1.b. The
				contractor or subcontractor may use Form WV CST-286, "Special Contractors
				Exempt Purchases Certificate" using the public utility's tax identification
				number for each qualified purchase.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-7 - Records required

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1.
				Vendors shall obtain and retain the following records for each transaction
				claimed to be per se exempt from Consumers Sales and Service Tax or Use Tax:
7.1.a. A properly completed Form WV
				CST-286;
7.1.b. Demonstrable proof
				that the purchaser has a valid Business Registration Certificate; and
7.1.c. A copy of the sales slip or purchase
				invoice evidencing the transaction and showing the purchaser's name, address
				and Business Registration Certificate Number.
7.1.d. The vendor shall maintain a reasonable
				method of record keeping that associates each per se exempt sale transaction to
				the customer using the Special Contractors Exempt Purchases
				Certificate.
7.1.e. The vendor
				shall retain each Special Contractors Exempt Purchases Certificate for at least
				three years after the due date of the last tax return to which it relates, or
				at least three years after the date when such return was filed, if
				later.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities › Section 110-15J-8 - Unauthorized use of the exemption; penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. A vendor or purchaser who engages in any
				business activity in West Virginia without possessing a valid Business
				Registration Certificate may be subject to criminal and civil
				penalties.
8.2. A contractor's
				Business Registration Certificate (and any duplicates) may be suspended or
				revoked if the contractor, or someone acting on the contractor's behalf,
				willfully issues the Special Contractors Exempt Purchases Certificate to make a
				tax exempt purchase that is not used in a tax exempt manner.
8.3. When property or services are purchased
				tax exempt with a Special Contractors Exempt Purchases Certificate, but later
				used or consumed in a non-exempt manner, the purchaser shall pay to the West
				Virginia State Tax Department the proper amount of Consumers Sales and Service
				Tax or Use Tax on the purchase price.
8.3.a.
				A penalty of up to 50% of the tax shall be added to the amount of Consumers
				Sales and Service Tax or Use Tax for the misuse of the Special Contractors
				Exempt Purchases Certificate with intent to evade the Sales or Use
				Tax.
8.3.b. The Consumers Sales and
				Service Tax or Use Tax on a false or fraudulent use of the Special Contractors
				Exempt Purchases Certificate may be assessed at any time subsequent to such
				use.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15K - Aircraft Operated Under A Fractional Ownership Program › Section 110-15K-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies administrative and procedural
				requirements for the consumer sales and service tax exemption for purchases of
				service and tangible personal property sold for the repair, remodeling and
				maintenance of aircraft operated under a fractional ownership program as set
				forth under W. Va. Code §11-15-9p.
1.2. Authority. -- W. Va. Code
				§11-15-9p.
1.3. Filing Date. -- April 30,
				2024.
1.4. Effective Date. -- April
				30, 2024.
1.5. Sunset Provision. --
				This rule shall terminate and have no further force or effect upon August 1,
				2029.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15K - Aircraft Operated Under A Fractional Ownership Program › Section 110-15K-3 - Exemption from the Consumer Sales and Service Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The following sales are exempt from the
				consumer sales and service tax:
3.1.a. Sales
				of aircraft repair, remodeling and maintenance services when the services are
				to an aircraft operated under a fractional ownership program;
3.1.b. Sales of aircraft repair, remodeling
				and maintenance services when the services are to an engine or other component
				part of an aircraft operated under a fractional ownership program;
3.1.c. Sales of tangible personal property
				that is permanently affixed or permanently attached as a component part of an
				aircraft operated under a fractional ownership program, as part of the repair,
				remodeling or maintenance service; and
3.1.d. Sales of machinery, tools or equipment
				directly used or consumed exclusively in the repair, remodeling or maintenance
				of aircraft, aircraft engines or aircraft component parts for an aircraft
				operated under a fractional ownership program, or used exclusively in
				combination with the purposes specified in §11-15-9p(a) and
				the purposes specified in §11-15-9(a)(33) of
				this code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15K - Aircraft Operated Under A Fractional Ownership Program › Section 110-15K-4 - Exemption from Use Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
Tangible personal property or services are exempt from use
				  tax where (a) the gross receipts from the sale of the personal property or
				  services are exempt from the sales tax by the terms of §11-15-1,
et seq.
,
				  of the West Virginia Code, and (b) the property or services are being used for
				  the purpose for which it is exempted from the use tax imposed under W. Va. Code
				  §11-15A-1,
et
				  seq
.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15K - Aircraft Operated Under A Fractional Ownership Program › Section 110-15K-5 - Claiming the Exemption

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Any
				person having a right or claim to the exemption set forth in this rule may
				claim the exemption by:
5.1.a. First paying to
				the vendor the tax imposed by this article and then applying to the Tax
				Commissioner for a refund or credit; or
5.1.b. Providing to the vendor his or her
				West Virginia direct pay permit number, as provided in §11-15-9d and §11-15a-3d of
				the West Virginia Code and W. Va. Code State R. §110-15-9c; or
5.1.c. A person having a right or claim to
				the exemptionset forth in this Rule may, in lieu of paying the sales tax and
				filing a claim for refund, execute a certificate of exemption, in the form
				required by the Tax Commissioner, and deliver it to the vendor of the property
				or service in the manner required by the Tax Commissioner. The Tax Commissioner
				finds that the requirement that permission to execute such a certificate be
				granted specifically upon application of the Tax Commissioner is unnecessary,
				and thereby generally grants permission to execute such a
				certificate.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft › Section 110-15L-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule explains and clarifies administrative and procedural requirements for the
				consumer sales and service tax exemption for purchases of services and tangible
				personal property sold for the repair, remodeling, and maintenance of aircraft
				as set forth under W. Va. Code §
									11-15-9t.
1.2. Authority. -- W. Va. Code §
									11-15-9t.
1.3. Filing Date. -- July 1, 2022.
1.4. Effective Date. -- July 1,
				2022.
1.5. Sunset Provision. --
				This rule shall terminate and have no further force or effect on August 1,
				2027.