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-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Unless a
				specific definition is provided in this section, or the context in which the
				term is used clearly requires a different meaning, the terms used in this rule
				have the definitions provided under W. Va. Code §§
									11-15-2,
				11-15A-1,
				and
				11-15B-2.
3.2. "Clothing" means "clothing" as defined
				in W. Va. Code §
									11-15B-2.
3.3. "Computer" means an electronic device
				that accepts information in digital or similar form and manipulates the
				information for a result based on a sequence of instructions, as defined in W.
				Va. Code §
									11-15B-2.
3.4. "Eligible item" means tangible personal
				property that is exempt from tax under W. Va. Code §
									11-15-9s
				and this rule that is purchased during the sales tax holiday period. "Eligible
				item" includes, and is limited to: certain clothing with a purchase price of
				$125.00 or less; certain school supplies with a purchase price of $50.00 or
				less; certain school instruction material with a purchase price of $20.00 or
				less; certain laptop and tablet computers that are not purchased for use in a
				trade or business and with a purchase price of $500.00 or less; and certain
				sports equipment that is not purchased for use in a trade or business and with
				a purchase price of $150.00 or less.
3.5. "Holiday" or "exemption period" means
				the sales tax holiday exemption period authorized by W. Va. Code §
									11-15-9s,
				which consists of the first Sunday of August, the previous Friday and Saturday
				and the following Monday. The exemption period starts at 12:01 a.m. eastern
				daylight time on the Friday date and ends at midnight eastern daylight time on
				the Monday date.
3.6. "Laptop
				computer" means a computer that is portable, capable of operating on battery
				power, with a physical keyboard, a mouse trackpad, and may have capacity to
				play CD or DVD ROM. The term includes only the hardware device, any necessary
				or bundled peripherals such as a charging cord, and pre-loaded software
				included in the purchase of the laptop computer. Any separately purchased
				peripheral such as a separate mouse, keyboard or screen is not included in the
				definition of laptop computer. Any separately purchased software is not
				included in the definition of laptop computer.
3.7. "Purchased for use in a trade or
				business" means that the item is purchased with the primary intent of using it
				in a trade or business, rather than for educational or personal purposes. For
				purposes of this definition, the term "trade or business" means any activity
				engaged in by any person or caused to be engaged in by any person with the
				object of direct or indirect gain, benefit, or advantage.
3.8. "School instructional material" means
				"school instructional material" as defined in W. Va. Code §
									11-15B-2.
3.9. "School supplies" means "school supply"
				as defined in W. Va. Code §
									11-15B-2.
3.10. "Sports equipment" means "sport or
				recreational equipment" as defined in W. Va. Code §
									11-15B-2.
3.11. "Tablet computer" means a computer that
				is portable, uses a touchscreen for all functions, and does not have the
				capacity to play CD or DVD ROM. The term includes only the hardware device, any
				necessary or bundled peripherals such as a charging cord, and pre-loaded
				software included in the purchase of the tablet computer. Any separately
				purchased peripheral such as a separate mouse, keyboard or screen is not
				included in the definition of tablet computer. Any separately purchased
				software is not included in the definition of tablet
				computer.