W. Va. Code R. § 110-35-2

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-35-2 - Definitions

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. "Commissioner" means Tax Commissioner of the State of West Virginia, or his delegate.

2.2. "Retail value" means the actual consideration paid to the wholesaler by the retailer for any charitable raffle board or game.

2.3. "Person" means any individual, association, society, incorporated or unincorporated organization, firm, partnership, limited liability company or other nongovernmental entity or institution.

2.4. "Retailer" means every person engaged in the business of making retail sales in the State of West Virginia of raffle chances except a charitable or public service organization authorized to conduct raffles pursuant to W. Va. Code '47-21-3.

2.4.1. An organization conducting raffles pursuant to W. Va. Code '47-21-3 is one that is prohibited from awarding any single prize with a value in excess of one thousand dollars ($1,000.00). Additionally, the cumulative total gross proceeds from all raffle occasions held by such an organization during any calendar year may not exceed seven thousand five hundred dollars ($7,500.00).

2.5. "Charitable raffle board" or "charitable raffle game" means:

2.5.1. A board or other device that has many folded printed slips to be pulled from or punched out of the board or otherwise distributed without a board on payment of a nominal sum in an effort to obtain a slip or chance that entitles the player to a designated prize;

2.5.2. A series of paper cards with perforated break-open tabs, a face value of which is covered or hidden from view to conceal one or more numbers, letters or symbols, which, on payment of a nominal sum, entitles the players to obtain a chance to a designated prize; or

2.5.3. Such other similar game which may be defined by the Tax Commissioner. The activities which are covered by this definition are commonly referred to as tips, tip boards, tip jugs, jar tickets, punch boards, pull tabs, seal cards, as well as the many variations of those games.

2.5.4. Not included in this definition are slips of paper or other printed tickets which may be purchased from an office supply store or printing company sold or distributed as chances on a prize. For example, a raffle licensee may hold a raffle and sell chances which are printed on slips of paper by the licensee. In such a situation, the slips of paper would not fall within the definition of "charitable raffle board" or "charitable raffle game" as provided in Article 47-23. However, if the raffle licensee purchased a tip board for the purpose of conducting a raffle occasion, the tip board would fall within the definition.

2.6. "Sale" means the transfer of the ownership of tangible personal property for a consideration.

2.7. "Verification" means a unique manufacturer identifiable serial number which is required to be printed on each ticket in a charitable raffle board or charitable raffle game or such other form of identification as may be prescribed by the Tax Commissioner upon a showing of undue hardship by the taxpayer under Section 11 of these regulations.

2.7.1. A unique manufacturer identifiable serial number is a serial number unique to the specific game being sold which is printed on each ticket in a charitable raffle board or charitable raffle game along with the name or logo of the manufacturer of the game.

2.8. "Wholesaler" or "distributor" means any person or entity engaged in the wholesale distribution of charitable raffle boards or games or similar boards or devices, as defined by the Commissioner, and licensed under the provisions of Article 47-23, to distribute said devices to charitable raffle boards or games retailers. Also included is anyone who is engaged in the manufacturing, packaging, preparing or repackaging of charitable raffle boards or games for distribution in this State.

W. Va. Code R. § 110-35-2