reglab/statecodes huggingface dataset:
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 110-15-108 - Contracting: Transition Rules

Current through Register Vol. XLI, No. 28, July 12, 2024
108.1. Transition Rules for the Period on or
				After March 1, 1989 to June 30, 1989.
108.1.1. Type of Activity. - "Contracting" is
				defined for the period March 1, 1989 to June 30, 1989 as the furnishing of
				work, or both materials and work, in fulfillment of a contract for the
				construction, alteration, repair, decoration or improvement of a new or
				existing building or structure, or any part thereof, or for the alteration,
				improvement or development of real property. For purposes of this definition,
				the term structure shall include, but not be limited to, everything built up or
				composed of parts joined together in some definite manner and attached to real
				property, or which adds utility to a particular parcel of property and is
				intended to remain there for an indefinite period of time.
108.1.1.1. Special Rule for Hourly,
				Open-Ended Contract Involving Minimal Materials. - Prior to July 1, 1989, not
				all activities relating to the alteration, repair, decoration, or improvement
				of a building or structure are contracting. Generally, if a person supplies
				labor on an hourly basis in fulfillment of a truly open-ended contract, they
				are not contracting, but instead are providing a taxable service. This is true
				even if the person also provides a minimal amount of materials, as long as the
				materials are incidental to the service being performed. The following three
				conditions must be met before such activity is considered to be a taxable
				service rather than contracting.
108.1.1.1.a.
				Minimal Materials Provided. - The activity must be for labor only, or the value
				of the materials supplied must be so minimal that they are incidental to the
				overall activity. Activities where the cost of materials are five percent (5%)
				or less of the total price will be deemed to involve "minimal" materials. For
				activities where the cost of materials are more than five percent (5%) of the
				total price, the issue of whether the materials will be classified as "minimal
				materials" will be determined on an individual basis, depending on the facts of
				each situation.
108.1.1.1.b. Hourly
				Basis. - The cost of the activity must be determined on an hourly
				basis.
108.1.1.1.c. Open-Ended
				Contract. - The contract must be open-ended, so that neither part can determine
				or agree to the final cost before performance of the contract is
				commenced.
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 110-15-109 - Contracting for Governmental Entities

Current through Register Vol. XLI, No. 28, July 12, 2024
109.1. Exemption from March 1, 1989 through
				September 30, 1990. Purchase of materials for use in fulfillment of contracts
				with the United States, the State of West Virginia, its political subdivisions
				and corporate entities created by the West Virginia Legislature.
Contractors are generally taxable on purchases of materials
				  for use in their contracting activities. However, during the period from March
				  1, 1989 through September 30, 1990, contractors could purchase exempt from
				  consumer sales and use taxes materials for use in fulfillment of written
				  contracts to provide contracting services to certain governmental agencies, if
				  the materials were installed, affixed or incorporated into a building to be
				  used by the governmental agency for a governmental or proprietary purpose. This
				  exemption was repealed October 1, 1990 except for contracts meeting the
				  requirements set forth in Section 109.2.
109.1.1. The exemption from tax for purchases
				of materials by contractors for use in governmental contracts applies only if
				the following four conditions are met:
109.1.1.1. The contractor must enter into a
				written contract on or before September 15, 1990, or meet another transition
				rule set forth in Section 109.2, with the United States or the State of West
				Virginia or their political subdivisions including county and municipal
				governments or a corporate entity created by the West Virginia Legislature;
				and
109.1.1.2. The contract must be
				for the construction, alteration, improvement, repair or decoration of a
				building, structure or real property which is a capital improvement to the
				property; and
109.1.1.3. The
				materials purchased must be actually installed in, affixed to or incorporated
				into the building or structure or real property; and
109.1.1.4. The building, structure or real
				property must be or will be owned and used by the governmental entity for a
				governmental or proprietary purpose.
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 110-15-110 - Nonresident Contractors

Current through Register Vol. XLI, No. 28, July 12, 2024
110.1.
				Use tax is levied upon the use in this State of tangible personal property
				purchased or leased in another state and brought, imported or caused to be
				brought into this state after February 28, 1989 for use in contracting
				activity. Excluded from tax are the following:
110.1.1. Tangible personal property directly
				used in the activity of contracting that was purchased by the contractor prior
				to March 1, 1989. See the Transition Rules in Section 108 of these regulations
				for discussion of the scope of this exception.
110.1.2. Tangible personal property not
				directly used in the activity of contracting that was purchased or leased by
				the contractor prior to July 1, 1987. See the Transition Rules in Section 108
				of these regulations for a discussion of the scope of this exception.
110.1.3. The use in this State of any
				tangible personal property purchased or leased by a person for use in another
				state which was actually placed into substantial use in another state before
				being brought, imported or caused to be brought into this State by such person
				for use in constructing or repairing its own buildings, structures or real
				property. "Substantial use in another state" means that the property was used
				by the taxpayer outside this State for a period of time equal to or greater
				than seventy-five percent of the useful economic life of the determined at the
				time such property was first purchased or leased 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 110-15-111 - Installation of Tangible Personal Property

Current through Register Vol. XLI, No. 28, July 12, 2024
111.1. General rule. - Installation of
				tangible personal property can either be a taxable service or contracting.
				Installation of tangible personal property is generally considered to be a
				taxable service, unless it results in a capital improvement to a building,
				structure, or real property or is performed "on or connected with" new
				construction, reconstruction, alteration, expansion, or remodeling of real
				property or structures which itself results in a capital improvement. When an
				installation of tangible personal property results in a capital improvement to
				a building, structure, or real property or is performed "on or connected with"
				new construction, reconstruction, alteration, expansion, or remodeling of real
				property or structures, constituting a capital improvement, it is considered to
				be contracting. Guidelines for determining whether these situations exist are
				given below.
111.2. Factors For
				Determination of Capital Improvement. - In determining whether an installation
				of tangible personal property results in a capital improvement to a building or
				other structure or to real property, the following factors shall be considered.
				If either of the criteria is met, the installation will be considered to be a
				capital improvement to a building, structure, or real property, and will be
				considered to be contracting.
111.2.1. The
				installation results in a significant increase in the capital value of the
				building or other structure or of the real property, and the tangible personal
				property becomes part of the building or structure or real property or is
				permanently affixed to or attached to the building or structure or real
				property so that its removal would cause material damage to the article being
				removed or to the building or structure or real property itself, and the
				tangible personal property is intended to become a permanent installation or to
				remain for an indefinite period of time.
111.2.2. The installation results in an
				appreciable increase in the original useful life of the building or other
				structure or of the real property and the tangible personal property becomes
				part of the building or structure or real property or is permanently affixed to
				or attached to the building or structure or real property so that its removal
				would cause material damage to the article being removed or to the building or
				structure or real property itself, and the tangible personal property is
				intended to become a permanent installation or to remain for an indefinite
				period of time.
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 110-15-114 - Sales of Tangible Personal Property with Incidental Installation

Current through Register Vol. XLI, No. 28, July 12, 2024
114.1. The sale of
				certain types of tangible personal property with incidental hookup, connection
				or installation by a "retail dealer" or by his arrangement is a transaction
				which is considered to be a sale of tangible personal property to a final
				consumer. Therefore, the retail dealer who sells such tangible personal
				property with incidental hookup, connection or installation may purchase the
				tangible personal property exempt from tax as a purchase for resale. This rule
				should not be confused with Section 113 regarding building equipment. A "retail
				dealer," is a merchant engaged in reselling to the general public on a
				recurring "over the counter" basis from a general or special store during
				regular business hours. The term "retail dealer" does not include a contractor
				who makes only occasional retail sales to the public and who does not have a
				regular retail place of business. This section does not apply to installation
				performed by a third party arranged for directly by the purchaser, and not by
				the retail dealer.
114.2. In order
				to determine whether hookup, connection, or installation is incidental to the
				retail sale of tangible personal property, the true object of the transaction
				must be examined. If the true object of the transaction is to secure the
				tangible personal property, then the entire transaction is taxable, including
				the hookup, connection or installation charge.
114.2.1. Hookup, connection or installation
				will be considered incidental, when rendered in connection with the retail sale
				of the items set forth below. This list is for illustrative purposes only and
				is not intended to be all-inclusive.
Wall-to-wall carpeting
Mobile Homes (See Section 122 for additional rules relating
				  to the sale and installation of mobile homes)
Window air conditioning units
Dishwashers
Clothing washing machines or dryers
Other household appliances
Drapery rods
Window shades
Venetian blinds
Canvas awnings
Free-standing industrial and commercial equipment
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 110-15-116 - Maintaining, Servicing, Repairing, Altering, Improving, or Decorating of Buildings, Structures or Real Property

Current through Register Vol. XLI, No. 28, July 12, 2024
116.1. General Rule. - The activity of
				maintaining, servicing, repairing, altering, improving or decorating of
				buildings, structures or real property can either be a taxable service or
				contracting. The activity of maintaining, servicing, repairing, altering,
				improving, or decorating of buildings, structures or real property is generally
				considered to be a taxable service, whether or not any tangible personal
				property is transferred in conjunction with the service. However, the
				maintaining, servicing, repairing, altering, improving or decorating of
				buildings, structures or real property will be considered to be contracting if
				it involves either a capital improvement or is performed on or connected with
				new construction, reconstruction, alteration, expansion, or remodeling which
				itself results in a capital improvement to the building, structure or real
				property. Guidelines for determining whether these situations exist are given
				in Sections 116.1.1 and 116.1.12 of these regulations.
116.1.1. Capital Improvement. - The
				maintaining, servicing, repairing, altering, improving, or decorating of
				buildings, structures or real property is considered to be contracting if it
				results in a capital improvement to the building, structure or real property.
116.1.1.1. Factors for Determination of
				Capital Improvement. - In determining whether maintaining, servicing,
				repairing, altering, improving, or decorating of buildings, structures or real
				property results in a capital improvement to a building or other structure or
				to real property, the following factors shall be considered. If either of the
				criteria is met, the maintaining, servicing, repairing, altering, improving, or
				decoration will be considered to be a capital improvement and will be
				considered to be contracting.
116.1.1.1.a.
				The maintaining, servicing, repairing, altering, improving, or decoration
				results in a significant increase in the value of the building or other
				structure or of the real property.
116.1.1.1.b. The maintaining, servicing,
				repairing, altering, improving, or decoration results in an appreciable
				increase in the original useful life of the building or other structure or of
				the real property.
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 110-15-122 - Mobile Homes, Modular Homes and Manufactured Homes

Current through Register Vol. XLI, No. 28, July 12, 2024
122.1. General rule. Consumers sales and use
				taxes apply to the sale or use in this State of mobile homes. The term "mobile
				homes" is defined for purposes of these regulations to mean "manufactured
				homes," as defined in Section 122.2 of these regulations. If the manufactured
				home will be used by the owner thereof as the owner's principal year-round
				residence and dwelling, a special consumers sales and use tax rate of three
				(3%) applies to the sale or use rather than the general consumers sales and
				service tax rate. All other purchases and uses of manufactured homes are
				subject to the general consumers sales and service tax rate.
122.1.1. Before the special three percent
				consumers sales and use tax rate can apply to the sale of a manufactured home,
				the purchaser must give to the vendor of the manufactured home a properly
				executed exemption certificate. If the vendor of the manufactured home is not
				required to collect this State's consumers sales or use taxes, the purchaser
				must remit the amount of consumers sales or use taxes due directly to the Tax
				Commissioner.
122.1.2. A
				manufactured home owned and used by a nonresident outside this state for more
				than six months prior to moving it into this State and establishing residency
				here is exempt from use tax.
122.1.3. If the manufactured home was
				purchased outside this State, then the amount of sales or use taxes lawfully
				paid to another state on the purchase price of the mobile home may be applied
				to reduce to zero any West Virginia use tax liability based on the purchase
				price.
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 110-15-125 - Educational Summer Camps

Current through Register Vol. XLI, No. 28, July 12, 2024
125.1. The tuition charged for attending an
				"educational summer camp," as defined in Section 2 of these regulations, is
				exempt per se from the consumers sales and service tax and use tax. This
				exemption does not extend to charges for services or tangible personal property
				provided by or sold by the educational summer camp. Those charges are subject
				to tax unless otherwise exempt under these regulations. Examples of taxable
				charges are those for food, lodging, equipment rental or usage, clothing, books
				and study materials, except for required textbooks and study materials directly
				related to the educational nature of the summer camp.
125.2. In order for the exemption to be
				claimed, the tuition charge must be separately identifiable and it may not
				include other charges for services or tangible personal property provided or
				sold by the educational summer camp.
125.3. The educational summer camp may claim
				exemption for those purchases of tangible personal property or taxable services
				which are purchased for resale. However, tangible personal property or taxable
				services purchased for use in the activity of selling tangible personal
				property or the dispensing of a taxable service are subject to 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 110-15 - Consumer Sales And Service Tax And Use Tax › Section 110-15-126 - Food

Current through Register Vol. XLI, No. 28, July 12, 2024
126.1. Food sold by
				public or private schools, school sponsored student organizations, or school
				sponsored parent-teacher associations to students enrolled in such school or to
				employees of such school during normal school hours is exempt from the
				consumers sales and service tax and the use tax. However, sales of food to the
				general public during normal school hours are taxable.
126.1.1. Organizations which may make such
				exempt sales are as follows:
126.1.1.1. A
				public, private, parochial or denominational school which is subject to
				regulation by the West Virginia State Board of Education;
126.1.1.2. An organization which is sponsored
				by a public, private, parochial or denominational school which is subject to
				regulation by the West Virginia State Board of Education; or
126.1.1.3. A parent-teacher association which
				is sponsored by a public, private, parochial or denominational school which is
				subject to regulation by the West Virginia State Board of Education.
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 110-15-127 - Roadside Market, Open-Air Market, Farmer's Market, Etc

Current through Register Vol. XLI, No. 28, July 12, 2024
127.1. Sales by an agricultural producer or
				by members of such producer's immediate family, who is not otherwise engaged in
				making retail sales of tangible personal property of the type being sold at
				such market of livestock, poultry, or other farm products in their original
				state to consumers at pick-your-own fruit and vegetable operations, farmers
				markets, roadside stands, or through similar operations are exempt from the
				consumers sales and service tax; however, such sales by others who are not the
				producers of such goods are subject to the sales and service tax. It is the
				responsibility of the operator to collect and remit the tax or to accept from
				the purchaser a properly completed exemption certificate. See Section 9.2.26 of
				these regulations for additional information.
127.2. Vendors of livestock, poultry or other
				farm products who are required to collect the tax on the sale of agricultural
				products, are required to obtain a business registration certificate as
				provided in W. Va. Code '11-12-1 et
				seq.
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 110-15-128 - Mail Order Sales

Current through Register Vol. XLI, No. 28, July 12, 2024
128.1.
				Effective July 1, 1989, every person who engages in the business of making mail
				order sales is exercising a taxable privilege, when:
128.1.1. The retailer is a corporation doing
				business under the laws of this State or a person domiciled in, a resident of,
				or a citizen of this State;
128.1.2. The retailer maintains a retail
				establishment or office in this State whether or not the mail order sales
				result from or are related in any other way to the activities of such
				establishment or office; or
128.1.3. The retailer has agents in this
				State who solicit business or transact business on behalf of the retailer,
				whether or not the mail order sales result from or are related in any other way
				to such solicitation or transaction of business; or
128.1.4. The property or the result of a
				service was delivered within this State in fulfillment of a sales contract that
				was entered into in this State, in accordance with applicable conflict of laws
				rules, when a person in this State accepted an offer by ordering the property
				or the service; or
128.1.5. The
				retailer, purposefully or systematically exploiting the market provided by this
				State by any media-assisted, media-facilitated, or media-solicited means,
				including, but not limited to, direct mail advertising, unsolicited
				distribution of catalogs, computer-assisted shopping, television, radio or
				other electronic media or magazine or newspaper advertisements or other media,
				creates nexus with this State; or
128.1.6. Through compact or reciprocity with
				any other jurisdiction of the United States which jurisdiction uses its taxing
				power and its jurisdiction over the retailer in support of this State's taxing
				power; or
128.1.7. The retailer
				consents, expressly or by implication, to the imposition of the West Virginia
				use tax.
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 110-15-130 - Emergency Medical Services and Ambulance Authorities

Current through Register Vol. XLI, No. 28, July 12, 2024
130.1. Emergency Medical Services (EMS) are
				primarily engaged in providing a personal and professional service when
				patients are accompanied in transport by "emergency medical service personnel"
				certified by the Director of Health as defined in the West Virginia Emergency
				Medical Services Act of 1984 as amended. See W. Va. Code '16-14C-1 et seq. No
				consumers sales and service tax is due for Emergency Medical Services. However,
				consumers sales and service tax must be charged on purchases for use in
				providing Emergency Medical Services.
130.2. Ambulance Authorities duly created and
				incorporated under the provisions of W. Va. Code '7-15-1 et. seq. are
				not required to either collect consumers sales and service tax on the service
				fees charged or to pay consumers sales and service or use tax on their
				purchases. Both exemptions are per se exemptions for such Ambulance Authorities
				and no exemption certificate or direct pay permit number is necessary to
				document these exemptions.
130.3.
				Non-emergency convalesent transportation is not a personal or professional
				service exempt from the sales and service tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15A - Baby-Sitting Services Exemption › Section 110-15A-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				interpretive rule explains and clarifies the exemption from consumers sales tax
				provided in W. Va. Code '11-15-9(pp),
				as added by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of
				baby-sitting services by individuals who baby-sit for profit provided the
				individual's gross receipts from providing baby-sitting services do not exceed
				$5,000.00 in a taxable year.
1.2.
				Authority. -- W. Va. Code '11-10-5.
1.3. Filing Date. -- July 17, 1992
1.4. Effective Date. -- August 17,
				1992
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15A - Baby-Sitting Services Exemption › Section 110-15A-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This interpretive rule shall be read in pari materia with the
				  Consumers Sales and Service Tax and Use Tax legislative regulations (110 C.S.R.
				  15, '1 et seq.) previously promulgated by the Tax Commissioner pursuant to
				  authority granted by the Legislature in W. Va. Code '64-7-6. The
				  definitions, policies and procedures provided in 110 C.S.R. 15, '1 et seq. are
				  equally applicable to this interpretive rule. Should there be any inconsistency
				  between the promulgated legislative rules and this interpretive rule, the
				  legislative rules shall control, except to the extent the legislative rules do
				  not reflect an amendment to the consumers sales and use tax laws which is
				  addressed in this or another interpretive rule promulgated by the Tax
				  Commissioner as provided in article 3, chapter 29A of the West Virginia
				  Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15A - Baby-Sitting Services Exemption › Section 110-15A-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 110 C.S.R.
				  15, 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 herein,
				  and shall apply in the singular as well as in the plural.
3.1. "Baby-sitting services" means taking
				care of the child or children of another for a fee. This term does not include
				services provided by licensed day-care centers, which services are exempt under
				W. Va. Code '11-15-9(p).
				Nor does this term include other services such as music lessons, dance lessons,
				tutoring or any other activity the primary purpose of which is something other
				than the child's well-being and protection.
3.2. "Baby-sitter" means the individual
				providing or performing the baby-sitting service.
3.3 "Child" or "children" means an individual
				under the age of fifteen, or an individual under the age of eighteen who is
				physically or mentally incapable of self-care.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15B - Nails And Fencing Exemption For Commercial Production Of Agricultural Product › Section 110-15B-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				interpretive rule explains and clarifies the exemption from consumers sales tax
				provided in W. Va. Code '11-15-9(i),
				as amended by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of
				nails and fencing used or consumed in connection with the commercial production
				of an agricultural product, whether or not the fence is considered to be a
				permanent improvement to real property.
1.2. Authority. -- W. Va. Code '11-10-5.
1.3. Filing Date. -- July 17, 1992
1.4. Effective Date. -- August 17,
				1992
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15B - Nails And Fencing Exemption For Commercial Production Of Agricultural Product › Section 110-15B-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This interpretive rule shall be read in pari materia with the
				  Consumers Sales and Service Tax and Use Tax legislative regulations (110 C.S.R.
				  15, '1 et seq.) previously promulgated by the Tax Commissioner pursuant to
				  authority granted by the Legislature in W. Va. Code '64-7-6. The
				  definitions, policies and procedures provided in 110 C.S.R. 15, '1 et seq. are
				  equally applicable to this interpretive rule. Should there be any inconsistency
				  between the promulgated legislative rules and this interpretive rule, the
				  legislative rules shall control, except to the extent the legislative rules do
				  not reflect an amendment to the consumers sales and use tax laws which is
				  addressed in this or another interpretive rule promulgated by the Tax
				  Commissioner as provided in article 3, chapter 29A of the West Virginia
				  Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15B - Nails And Fencing Exemption For Commercial Production Of Agricultural Product › Section 110-15B-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 110 C.S.R.
				  15, '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 herein,
				  and shall apply in the singular as well as in the plural.
3.1. "Fence" means a temporary or permanent
				partition, other than a building or other structure or a naturally occurring
				barrier, such as a river, erected for the purpose of enclosing a parcel of
				land, or any part thereof, for purposes of commercial agricultural
				production.
3.2. "Fencing" means
				materials used to build or repair a fence that are incorporated into and become
				part of a fence used for purposes of agricultural production. It includes, but
				is not limited to, hedges in a hedge fence, common rails, posts and rails,
				posts and planks, posts and wire, pickets and wire, slotted hardwood or
				softwood battens used between posts, stones in a stone fence, and tangible
				personal property necessary to electrify the fence, etc.
3.3. "Nail" means a slender usually pointed
				and headed fastener or a staple designed to be pounded or otherwise forcibly
				inserted into wood or another building material.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15B - Nails And Fencing Exemption For Commercial Production Of Agricultural Product › Section 110-15B-4 - Applicability of Consumers Sales Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. General Rule. -- The consumers sales and
				service tax is imposed upon the sale of tangible personal property or selected
				services. All sales are presumed to be taxable unless the sale is either
				excepted or exempt from the tax.
4.2. Commercial Agricultural Exemption. --
				Sales of tangible personal property, or of taxable services, that are used or
				consumed in connection with the commercial production of an agricultural
				product the ultimate sale of which is, in this State, subject to consumers
				sales tax are exempt from consumers sales tax, except as provided in
				subdivision 4.3, provided the purchaser furnishes the vendor with a properly
				executed exemption certificate. Beginning June 5, 1992, purchases of nails and
				fencing for use or consumption in the commercial production of an agricultural
				product are exempt from tax, whether or not the nails and fencing are used in a
				permanent improvement to real property.
4.3. Exceptions to Commercial Agricultural
				Exemption. -- Notwithstanding the exemption specified in subsection 3.2, a
				person engaged in the commercial production of an agricultural product must pay
				consumers sales tax on:
4.3.1. Purchases of
				gasoline or special fuel; and
4.3.2. Purchases of tangible personal
				property or taxable services used or consumed in the construction of a
				permanent improvement to real property. However, beginning June 5, 1992,
				purchases of nails or fencing are not considered to be used or consumed in
				constructing a permanent improvement to real property and will, therefore, be
				exempt from tax when they are used or consumed in the commercial production of
				an agricultural product.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15C - Consumer Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption › Section 110-15C-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies the exemption from consumers sales tax
				provided in W. Va. Code §
									11-15-9i
				as added by Com. Sub. for House Bill No. 2380 (2007) and House Bill No. 2515
				(2019), exempting the purchase by a health provider of certain drugs, durable
				medical goods, mobility enhancing equipment and prosthetic devices from the
				consumers sales and service tax. In addition, this legislative rule supersedes
				the rules for per se exemption from consumer sales tax for the lease or sale of
				motor vehicles.
1.2. Authority. --
				W. Va. Code §§
									11-10-5
				and
				11-15-9i.
1.3. Filing Date. -- February 18,
				2020.
1.4. Effective Date. --
				February 18, 2020.
1.5. Sunset
				Provision. -- This rule shall terminate and have no further force or effect
				upon February 18, 2025.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15C - Consumer Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption › Section 110-15C-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This legislative 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 legislative rule. To the extent that this legislative rule differs from
				  110CSR15, then for the purpose of purchases by a health provider of certain
				  drugs, durable medical goods, mobility enhancing equipment and prosthetic
				  devices, and for the purpose of leasing or selling motor vehicles this
				  legislative rule governs. 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 110-15C - Consumer Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption › Section 110-15C-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. "Drug" means a
				compound, substance or preparation, and any component of a compound, substance
				or preparation, other than food and food ingredients, dietary supplements or
				alcoholic beverages:
3.1.1. Recognized in the
				official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the
				United States or official National Formulary, and supplements to any of
				them;
3.1.2. Intended for use in
				the diagnosis, cure, mitigation, treatment or prevention of disease;
				or
3.1.3. Intended to affect the
				structure or any function of the body.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15C - Consumer Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption › Section 110-15C-4 - Applicability of Consumers Sales Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. General Rule. -- The consumers sales and
				service tax is imposed upon the sale of tangible personal property or selected
				services. All sales are presumed to be taxable unless the sale is either
				excepted or exempt from the tax.
4.2. Health Care Provider Exemption. -- The
				purchase by a health provider of drugs, durable medical goods, mobility
				enhancing equipment and prosthetic devices to be dispensed upon prescription
				and intended for use in the diagnosis, cure, mitigation, treatment, or
				prevention of injury or disease is exempt from the consumers sales and service
				tax.
4.2.1. Per Se Exemption. -- A health
				care provider is not required to obtain an exemption certificate, material
				purchase certificate or direct pay permit to claim the health care provider
				exemption.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15D - Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax › Section 110-15D-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				interpretive rule explains and clarifies the exemption from consumers sales tax
				provided in W. Va. Code '11-15-11,
				as added by Com. Sub. for Senate Bill No. 348 (1992), exempting sales of
				taxable services by certain community-based service organizations such as
				YMCA's and YWCA's.
1.2. Authority.
				-- W. Va. Code '11-10-5
1.3. Filing Date. -- September 1,
				1992
1.4. Effective Date. --
				October 2, 1992
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15D - Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax › Section 110-15D-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This interpretive rule shall be read in pari materia with the
				  Consumers Sales and Service and Use Tax legislative regulations (110 CSR 15, '1
				  et seq.) previously promulgated by the Tax Commissioner pursuant to authority
				  granted by the Legislature in W. Va. Code '64-7-6. The
				  definitions, policies and procedures provided in 110 CSR 15, '1 et seq. are
				  equally applicable to this interpretive rule. Should there by an inconsistency
				  between the promulgated legislative rules and this interpretive rule, the
				  legislative rules shall control, except to the extent the legislative rules do
				  not reflect an amendment to the consumers sales and use tax laws which is
				  addressed in this or another interpretive rule promulgated by the Tax
				  Commissioner as provided in article 3, chapter 29A of the West Virginia
				  Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15D - Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax › Section 110-15D-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 110 CSR 15,
				  '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 herein,
				  and shall apply in the singular as well as in the plural.
3.1. "Aged" means individuals who are older
				than sixty-five (65) years of age.
3.2. "Charitable" means of, or for,
				charity.
3.3. "Charity" means the
				provision of services or tangible personal property, whether for free, or at or
				below cost, which assists in the relief of the poor and distressed or of the
				underprivileged; advancement of religion; advancement of education or science;
				erection or maintenance of public buildings, monuments, or works; lessening of
				the burdens of Government; and promotion of social welfare by organizations
				designed to accomplish any of the above purposes, or (i) to lessen neighborhood
				tensions; (ii) to eliminate prejudice and discrimination; (iii) to defend human
				and civil rights secured by law; or (iv) to combat community deteriorated and
				juvenile delinquency.
3.4.
				"Education" means the moral, intellectual and physical training of an
				individual.
3.5. "Educational"
				means of, or for, education.
3.6.
				"Family" means a collective body of two (2) or more individuals related by
				blood or marriage and living together in one residential unit as their common
				home.
3.7. "Health and fitness"
				means physical health and fitness of individuals but does not include mental
				health and fitness or spiritual health and fitness.
3.8. "Youth" means individuals less than
				eighteen (18) years of age.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-15D - Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax › Section 110-15D-4 - Applicability of Consumers Sales Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. General Rule. -- The consumers sales and
				service tax is imposed upon the sale of tangible personal property or selected
				services. All sales are presumed to be taxable unless the sale is either
				excepted or exempt from the tax.
4.2. Exemption for Taxable Services Provided
				by Certain Community-Based Nonprofit Service Organizations. -- Sales of taxable
				services by a community-based nonprofit corporation or organization that meets
				the requirements specified in subsection 4.3 of this rule are exempt from
				consumers sales tax, unless the gross income derived from the sale is taxable
				under Section 511 of the Internal Revenue Code of 1986, as amended.
4.2.1. This exemption does not apply to sales
				of tangible personal property.
4.2.2. This exemption does not apply when the
				gross income derived from selling the service is taxable under Section 511 of
				the Internal Revenue Code.
4.2.3.
				This exemption does not apply to the sale of taxable services by a
				non-qualifying corporation or organization even though the sale occurs or takes
				place through the sponsorship of or at the facilities of the qualifying
				corporation or organization. To illustrate, the charges imposed by a business
				which provides scuba diving lessons to its students at a YMCA are taxable even
				though the YMCA receives a portion of the charges paid by the participants. In
				contrast, if the YMCA contracts with a third party to provide scuba diving
				lessons at the YMCA's pool but the students contract with the YMCA for the
				lessons rather than with the third party, the charges paid by the students will
				be exempt.
4.2.4. This exemption
				does not apply to a 501(c)(3) hospital or nursing home.
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-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule clarifies, explains and implements the Sales Tax Holiday for purchases of
				certain school supplies, school instructional materials, laptop and tablet
				computers, and sports equipment as authorized by W. Va. Code §
									11-15-9s.
1.2. Authority. -- W. Va. Code §§
									11-15-9s(c)
				and
				11-10-5.
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.
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-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This rule shall be read
in pari materia
with
				  the legislative rule for the consumers sales and service tax and use tax
				  codified in 110 C.S.R. 15. The definitions, policies and procedures provided in
				  110 C.S.R. 15 are equally applicable to this rule. All sales and services are
				  presumed to be taxable unless there is an applicable exemption. Should there be
				  any inconsistency between this rule and 110 C.S.R. 15, the language of 110
				  C.S.R. 15 shall control, except to the extent it does not reflect the amendment
				  to the consumers sales and use tax laws that is addressed in this
				  rule.
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-4 - Articles normally sold as a unit

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Articles that are normally sold as a
				unit must continue to be sold as a unit. The retailer may not separate items
				normally sold as a unit and sell them separately in order to obtain the
				exemption. A retailer may not separately state the price of each item normally
				sold as a unit in order to obtain the exemption. The following examples
				illustrate application of this rule:
Example 1: A pair of shoes normally sells for $150.00. The
				  pair cannot be split in order to sell each shoe for $75.00 to qualify for the
				  exemption.
Example 2: A suit is normally priced at $200.00 on a single
				  price tag. The suit may not be split into separate articles so that each or any
				  of the items may be sold for under $125.00 in order to qualify for the
				  exemption. However, when components of a suit are normally sold and priced as
				  separate articles, they may continue to be sold as separate articles and
				  qualify for the exemption, if the price for each article is less than
				  $125.00.