West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations, and unless the context clearly
				  requires otherwise, the following terms shall have the meaning ascribed herein,
				  and shall apply in the singular and in the plural.
2.1. "Bid" means an offer to perform
				contracting services or to supply commodities or printing at a specified
				price.
2.2. "Bidder" means the
				person who submits a bid to the Director.
2.3. "Code" means the Code of West Virginia
				of 1931, as amended.
2.4.
				"Commodities" means supplies, material, equipment, contractual services, and
				any other articles or things used by or furnished to a department, agency or
				institution of the state government.
2.5. "Contracting services" means 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 removal or
				demolition of a 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.
2.6. "Construction services"
				means contracting services.
2.7.
				"Contractual services" shall include telephone, telegraph, electric light and
				power, water and similar services.
2.8. "Director" means the Director of the
				Purchasing Division of the State of West Virginia, Department of
				Administration, or his delegate.
2.9. "Headquarters" or "principal place of
				business" means the place where the majority of the governing power and
				business activity of a bidder resides and is executed.
2.10. "Printing" means printing, binding,
				ruling, lithographing, engraving and other similar services.
2.11. "Project" means the objective of the
				bid, irrespective of any secondary or subcontracting considerations.
2.12. "Qualified bid" means a bid or proposal
				which meets specifications, as determined by the Director.
2.13. "Removable property" means any personal
				property not permanently affixed to or forming a part of real estate.
2.14. "Resident vendor" means a vendor who:
2.14.1. Is registered in accordance with
				article 12, chapter 11 of the Code to transact business within the State of
				West Virginia;
2.14.2. Maintains
				its headquarters or principal place of business in the State;
2.14.3. Has actually paid, and not just
				applied to pay, personal property taxes imposed by Chapter 11 of the Code on
				equipment used in the regular course of supplying services or commodities of
				the general type offered;
2.14.4.
				Has actually paid, and not just applied to pay, all required business taxes
				imposed by Chapter 11 of the Code.