Terms Used In West Virginia Code > Chapter 11 > Article 15B - Streamlined Sales and Use Taxes

• Agent: means a person appointed by a seller to represent the seller before the member states. See West Virginia Code 11-15B-2
• Agreement: means the Streamlined Sales and Use Tax Agreement as defined in section two-a of this article. See West Virginia Code 11-15B-2
• Alcoholic beverages: means beverages that are suitable for human consumption and contain one half of one percent or more of alcohol by volume. See West Virginia Code 11-15B-2
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Clothing: means all human wearing apparel suitable for general use. See West Virginia Code 11-15B-2
• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• 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. See West Virginia Code 11-15B-2
• Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See West Virginia Code 11-15B-2
• computer software maintenance contract: includes contracts sold by a person other than the vendor of the computer software to which the contract relates. See West Virginia Code 11-15B-2
• Contract: A legal written agreement that becomes binding when signed.
• De minimis: means the seller'. See West Virginia Code 11-15B-2
• Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See West Virginia Code 11-15B-2
• Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating and packing. See West Virginia Code 11-15B-2
• Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:

  (A) Contains one or more of the following dietary ingredients:

  (i) A vitamin. See West Virginia Code 11-15B-2

• Direct mail: includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. See West Virginia Code 11-15B-2
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
• Donee: The recipient of a gift.
• 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:

  (A) Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States or official National Formulary, and supplement to any of them. See West Virginia Code 11-15B-2

• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See West Virginia Code 11-15B-2
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Entity-based exemption: means an exemption based on who purchases the product or service or who sells the product or service. See West Virginia Code 11-15B-2
• Fiduciary: A trustee, executor, or administrator.
• Food and food ingredients: means substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See West Virginia Code 11-15B-2
• Fraud: Intentional deception resulting in injury to another.
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• fur: means any animal skin or part thereof with hair, fleece or fur fibers attached thereto, either in its raw or processed state, but shall not include such skins that have been converted into leather or suede, or which in processing the hair, fleece or fur fiber has been completely removed. See West Virginia Code 11-15B-2
• Governing board: means the governing board of the Streamlined Sales and Use Tax Agreement. See West Virginia Code 11-15B-2
• including: when used in a definition contained in this article is not considered to exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-15B-2
• International: means a "telecommunications service" that originates or terminates in the United States and terminates or originates outside the United States, respectively. See West Virginia Code 11-15B-2b
• Interstate: means a "telecommunications service" that originates in one United States state, territory or possession and terminates in a different United States state, territory or possession. See West Virginia Code 11-15B-2b
• Lease: includes rental, hire and license. See West Virginia Code 11-15B-2
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
• Mobile wireless service: means a "telecommunications service" that is transmitted, conveyed or routed regardless of the technology used, whereby the origination and/or termination points of the transmission, conveyance or routing are not fixed, including, by way of example only, "telecommunications services" that are provided by a commercial mobile radio service provider. See West Virginia Code 11-15B-2b
• Mobility-enhancing equipment: means equipment, including repair and replacement parts to the equipment, but does not include "durable medical equipment" which:

  (A) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle. See West Virginia Code 11-15B-2

• Model I seller: means a seller registered under the Streamlined Sales and Use Tax Agreement that has selected a certified service provider as its agent to perform all the seller'. See West Virginia Code 11-15B-2
• Model II seller: means a seller registered under the Streamlined Sales and Use Tax Agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax. See West Virginia Code 11-15B-2
• Model III seller: means a seller registered under the Streamlined Sales and Use Tax Agreement that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. See West Virginia Code 11-15B-2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• or his or her delegate: when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Division duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated for this article. See West Virginia Code 11-15B-2
• Over-the-counter drug: means a drug that contains a label that identifies the product as a drug as required by 21 CFR §. See West Virginia Code 11-15B-2
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity. See West Virginia Code 11-15B-2
• Personal property: All property that is not real property.
• personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
• Prepared food: means :

  (i) Food sold in a heated state or heated by the seller. See West Virginia Code 11-15B-2

• Prescription: means an order, formula or recipe issued in any form of oral, written, electronic or other means of transmission by a duly licensed practitioner authorized by the laws of this state to issue prescriptions. See West Virginia Code 11-15B-2
• Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. See West Virginia Code 11-15B-2
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Product-based exemption: means an exemption based on the description of the product or service and not based on who purchases the product or service or how the purchaser intends to use the product or service. See West Virginia Code 11-15B-2
• Prosthetic device: means a replacement, corrective or supportive device, including repair and replacement parts for the device worn on or in the body, to:

  (A) Artificially replace a missing portion of the body. See West Virginia Code 11-15B-2

• Protective equipment: means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. See West Virginia Code 11-15B-2
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Purchase price: means the measure subject to the tax imposed by article fifteen or fifteen-a of this chapter and has the same meaning as sales price. See West Virginia Code 11-15B-2
• Purchaser: means a person to whom a sale of personal property is made or to whom a service is furnished. See West Virginia Code 11-15B-2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
• rental: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See West Virginia Code 11-15B-2
• sale at retail: means :

  (A) Any sale, lease or rental for any purpose other than for resale as tangible personal property, sublease or subrent. See West Virginia Code 11-15B-2

• Sales price: means the measure subject to the tax levied under article fifteen or fifteen-a of this chapter and includes the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

  (i) The seller'. See West Virginia Code 11-15B-2

• Sales tax: means the tax levied under article fifteen of this chapter. See West Virginia Code 11-15B-2
• School art supply: means an item commonly used by a student in a course of study for artwork. See West Virginia Code 11-15B-2
• School computer supply: means an item commonly used by a student in a course of study in which a computer is used. See West Virginia Code 11-15B-2
• School instructional material: means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. See West Virginia Code 11-15B-2
• School supply: means an item commonly used by a student in a course of study. See West Virginia Code 11-15B-2
• selected service: includes all nonprofessional activities engaged in for other persons for a consideration which involve the rendering of a service as distinguished from the sale of tangible personal property, but does not include contracting, personal services, services rendered by an employee to his or her employer, any service rendered for resale or any service furnished by a business that is subject to the control of the Public Service Commission when the service or the manner in which it is delivered is subject to regulation by the Public Service Commission of this state. See West Virginia Code 11-15B-2
• Seller: means any person making sales, leases or rentals of personal property or services. See West Virginia Code 11-15B-2
• Soft drink: means nonalcoholic beverages that contain natural or artificial sweeteners. See West Virginia Code 11-15B-2
• Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. See West Virginia Code 11-15B-2
• State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See West Virginia Code 11-15B-2
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Tangible personal property: includes , but is not limited to, electricity, steam, water, gas and prewritten computer software. See West Virginia Code 11-15B-2
• Tax: includes all taxes levied under articles fifteen and fifteen-a of this chapter and additions to tax, interest and penalties levied under article ten of this chapter. See West Virginia Code 11-15B-2
• Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15B-2
• Taxpayer: means any person liable for the taxes levied by articles fifteen and fifteen-a of this chapter or any additions to tax penalties imposed by article ten of this chapter. See West Virginia Code 11-15B-2
• telecommunication service: when used in this article and articles fifteen and fifteen-a of this chapter shall have the same meaning as that term is defined in section two-b of this article. See West Virginia Code 11-15B-2
• Tobacco: means cigarettes, cigars, chewing or pipe tobacco or any other item that contains tobacco. See West Virginia Code 11-15B-2
• Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• Use tax: means the tax levied under article fifteen-a of this chapter. See West Virginia Code 11-15B-2
• Use-based exemption: means an exemption based on a specified use of the product or service by the purchaser. See West Virginia Code 11-15B-2
• Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
• Vendor: means any person furnishing services taxed by article fifteen or fifteen-a of this chapter or making sales of tangible personal property or custom software. See West Virginia Code 11-15B-2