West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12A - Annual Tax On Incomes Of Certain Carriers › Section 110-12A-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. For purposes
				of these rules and regulations, the following terms are hereby defined.
(a) The terms "person," "company" or
				"carrier" herein used interchangeably, shall include any individual, firm,
				partnership, copartnership, joint adventure, association, corporation, trust or
				any other group or combination acting as a unit, and the plural as well as the
				singular number.
(b) The term "tax"
				shall mean the annual tax on incomes of certain carriers. Said tax is imposed
				by Article 12A, Chapter 11 of the Code of West Virginia and is referred to as
				either tax or carrier tax within these rules.
(c) The term "taxpayer," as used in these
				rules and regulations, shall mean any person liable for annual tax on incomes
				of certain carriers, and said term is herein used interchangeably with person,
				company and carrier.
(d) The term
				"urban or suburban bus line" in this State shall mean bus lines the majority of
				whose passengers use the buses for traveling a distance of less than forty (40)
				miles measured one-way on the same day between their places of abode and their
				places of work, shopping areas or school. In other words, to qualify as an
				urban or suburban bus line, the bus company's passengers must use the bus as a
				commuter type service between home and work, school or shopping, travel of more
				than forty (40) miles one way or travel other than commuter type by a majority
				of the passengers will cause the carrier to be taxable as a motor vehicle
				carrier for the purposes of the annual tax on incomes of certain carriers
				rather than as an urban or suburban bus line.
(e) The term "motor vehicle carrier" shall
				mean any person engaged in the transportation of passengers or property, or
				both, for compensation by motor propelled vehicle for the operation of which a
				permit or certificate of convenience or convenience and necessity is required
				by law.
(1) The required permit or
				certificate is subject to the jurisdiction of the Public Service Commission of
				West Virginia or a similar agency of any state or of the federal government.
				Any motor vehicle carrier operating in violation of the rules and regulations
				of the Public Service Commission without the required permit or certificate
				also is liable for the annual tax on incomes of certain carriers. Such person
				does not avoid taxation by operating in violation of law.
(2) It is to be noted that the term "motor
				vehicle carrier" includes taxi companies, cab companies, urban or suburban bus
				lines and any companies which haul waste, refuse or garbage. These companies or
				persons are motor vehicle carriers for purposes of the annual tax on incomes of
				certain carriers with the exception of rates of tax. These particular carriers
				are not subject to rates of tax as motor vehicle carriers. Specific rates of
				tax are provided for these particular carriers.
(f) The term "ton-mile" shall be a unit of
				transportation meaning transportation of one (1) net ton in weight a distance
				of one mile.
(g) The term
				"passenger-mile" means the transportation of one (1) passenger a distance of
				one (1) mile.
(h) The term
				"car-mile" means the operation of a railroad car over a distance of one (1)
				mile.
(i) The term "barrel-mile"
				means the transportation of the equivalent of a barrel of oil or the
				transportation of the equivalent of a barrel of liquid coal or slurry a
				distance of one (1) mile.
(j) The
				phrase "one thousand cubic feet-mile" means the transportation of one thousand
				cubic feet of gas, measured at sixty degrees Fahrenheit and a pressure of 30
				inches of mercury, a distance of one mile.
(k) The term "wire-mile" means the equivalent
				of a single metallic telephone or telegraph conductor one (1) mile in
				length.
(l) The phrase "motor
				vehicle mile" means the operation of a motor vehicle carrier over a distance of
				1 mile.
(m) The term "pass-through
				business" shall mean, when used herein, that business, mileage or activity of a
				carrier which originates outside this State but passes through this State to
				other states.
(n) The term
				"one-point business" shall mean that business, mileage or activity of a carrier
				which originates within this State and is destined for another state, and that
				business, mileage or activity of a carrier that originates outside this State
				and is destined to a point within this State.
(o) The term "two-point business" shall mean
				that business, mileage or activity of a carrier which originates within this
				State and is destined to a point within this State. Two-point business when
				used herein, shall mean business beginning and ending within West
				Virginia.