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 110-15-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning, the following terms shall have the meaning
				  ascribed herein, and shall apply in the singular or in the plural.
2.1. "Air pollution" - See Section
				2.27.1.13.c of these regulations.
2.2. "Aircraft," for purposes of the tax on
				gasoline and special fuel, means and includes any airplane or helicopter that
				lands in this State on a regular or routine basis, and transports passengers or
				freight.
2.3. "Aircraft fuel," for
				purposes of the tax on gasoline and special fuel, means gasoline and special
				fuel suitable for use in any aircraft engine.
2.4. "Alteration" - See Section 2.24.3.1 of
				these regulations.
2.5. "Another
				state" means any state, as defined in Section 2.86 of this rule except the
				State of West Virginia.
2.6.
				"Aquaculture" means the raising of fish or the growing of plants in water for
				commercial purposes.
2.7.
				"Auxiliary personnel" - See Section 2.81.2 of these regulations.
2.8. "Bona fide dues or membership fees" -
				See Section 2.48 of these regulations.
2.9. "Business" or "doing business" includes
				any purposeful revenue generating activity in this State and includes all
				activities engaged in or caused to be engaged in with the object of gain or
				economic benefit, direct or indirect, and all activities of the State and its
				political subdivisions which involve sales of tangible personal property or the
				rendering of services when those service activities compete with or may compete
				with the activities of other persons.
2.10. "Capital improvement" - See Section
				2.24.3.2 of these regulations.
2.11. "Casual and occasional sales not
				conducted in a repeated manner or in the ordinary course of repetitive and
				successive transactions of like character" means sales of tangible personal
				property or services ("fund raisers"), when such fund raisers are of limited
				duration and are held no more than six (6) times during any twelve (12) month
				period. For purposes of this definition, the term "limited duration" means that
				a fund raiser may last no longer than eighty-four (84) consecutive hours.
2.11.1. Any person qualifying for an
				exemption from or relating to casual and occasional sales shall have the
				exemption available for up to a total of six (6) fund raisers in a twelve (12)
				month period. The seventh (7th) fund raiser and any purported sale or fund
				raiser thereafter in any twelve (12) month period shall not constitute a casual
				and occasional sale or fund raiser for purposes of these regulations. Any
				purported fund raiser having a duration longer than eighty-four (84) hours
				shall be treated as two (2) or more successive fund raisers. If the number of
				total aggregate fund raisers is greater than six (6) for any twelve (12) month
				period, any purported fund raiser beyond six (6) is taxable activity.