W. Va. Code R. § 110-12B-2

Current through Register Vol. XLI, No. 49, December 6, 2024

Section 110-12B-2 - Definitions

2.1. Business Activity. -- As used in this rule and unless the context clearly requires a different meaning, the following terms shall have the meanings ascribed herein, and shall apply in the singular or in the plural.

2.1.1. Judicial sales directed by law or court order.

2.1.2. Sales for delinquent taxes or real or personal property.

2.1.3. The conduct of charitable bingo by any person licensed under Article twenty (20), Chapter forty-seven (47) of this Code.

2.1.4. The conduct of a charitable raffle by any person.

2.1.5. The conduct of a horse or dog race meeting by any racing association licensed under Article twenty-three (23), Chapter nineteen (19) of this Code.

2.1.6. The operation or maintenance of the pari-mutuel system of wagering during the conduct of a licensed horse or dog race meeting.

2.1.7. The sale of any commodity during the conduct of a licensed horse or dog race meeting.

2.1.8. The services of owners, trainers or jockeys which are essential to the effective conduct of a licensed horse or dog race meeting.

2.1.9. Occasional or casual sales of property or services.

2.2. Business Registration Certificate. -- The term "Business Registration Certificate" shall mean a certificate issued by the Tax Commissioner authorizing a person to conduct business within the State of West Virginia; and when referred to in this regulation as a certificate of registration or a business franchise certificate, it shall mean a business registration certificate.

2.3. Occasional Sale or Casual Sale. -- The terms "Occasional Sale" or "Casual Sale" shall mean a sale of tangible personal property not held or used by a seller in the course of an activity for which a business registration certificate is required, including the sale or exchange of all or substantially all the assets of any business and the reorganization or liquidation of any business: Provided, That such sale or exchange is not one of a series of sales or exchanges sufficient in number, scope and character to constitute a business activity requiring the holding of a business registration certificate.

2.4. Person or Company. -- The terms "Person" or "Company" shall mean and include any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, club, society, or other group or combination acting as a unit, or body politic or political subdivision (whether public or private, or quasi-public) and in the plural thereof as well as the singular, and when used in connection with the officers, directors, trustees, or members of any firm, copartnership, joint venture, association, corporation, trust, business trust, syndicate or any other groups or combinations acting as a unit.

2.5. Registration Year. -- The term "Registration Year" shall mean a period of twelve (12) calendar months beginning the first (1st) day of July and ending the thirtieth (30th) day of the following June.

2.6. Registrant. -- "Registrant" shall mean any person who has been issued a business registration certificate under this Article for the current registration year.

2.7. Tax Commissioner. -- The term "Tax Commissioner" shall mean the Tax Commissioner of the State of West Virginia or his agent.

2.8. Transient Vendor.

2.8.1. "Transient Vendor" means a person who:

(a) Brings into this State, by automobile, truck or other means of transportation or purchases in this State, tangible personal property the sale or use of which is subject to one or more taxes administered by the Tax Commissioner under W. Va. Code '11-10-1 et seq.;

(b) Offers or intends to offer such tangible personal property for sale to consumers in this State; and

(c) Does not maintain an established office, distribution house, sales house, warehouse, service enterprise, residence from which business is conducted, or other place of business within this State.

2.8.2. The term "Transient Vendor" shall not include any person who:

(a) Is a commercial traveler or selling agent who sells only to persons who purchase tangible personal property for the purpose of resale to others.

(b) Only sells goods, wares or merchandise by sample catalog or brochure for future delivery.

(c) Only sells or offers for sale crafts or other handmade items that were made by the seller; or

(d) Only sells agricultural and farming products, except nursery products and foilage plants.

W. Va. Code R. § 110-12B-2