Terms Used In West Virginia Code > Chapter 11 > Article 15A - Use Tax

• Affiliated person: means a person that, with respect to another person:

  (A) Has an ownership interest of more than five percent, whether direct or indirect, in the other person. See West Virginia Code 11-15A-1

• agreement: when used in this article, has the same meaning as when used in §. See West Virginia Code 11-15A-1
• Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
• Business: means any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect economic gain, benefit or advantage, and includes any purposeful revenue generating activity in this state. See West Virginia Code 11-15A-1
• commissioner: means the State Tax Commissioner, or his or her delegate. See West Virginia Code 11-15A-1
• Consumer: means any person purchasing tangible personal property, custom software or a taxable service from a retailer as defined in §. See West Virginia Code 11-15A-1
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See West Virginia Code 11-15A-1
• enjoyment: includes a purchaser's right to direct the disposition of the property or the use of the taxable service, whether or not the purchaser has possession of the property. See West Virginia Code 11-15A-1
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Executor: A male person named in a will to carry out the decedent
• Fiat currency: means government-issued currency that is designated as legal tender in its country of issuance through government decree, regulation, or law. See West Virginia Code 11-15A-1
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• 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}
• Lease: includes rental, hire and license. See West Virginia Code 11-15A-1
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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
• Marketplace: includes any means by which any marketplace seller sells or offers for sale tangible personal property, custom software, or services, for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state. See West Virginia Code 11-15A-1
• Marketplace facilitator: means a person that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages:

  (A) Directly, or indirectly, through one or more affiliated persons, in any of the following:

  (i) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller. See West Virginia Code 11-15A-1

• Marketplace seller: means a seller that makes retail sales through any physical or electronic marketplaces operated by a marketplace facilitator or directly resulting from a referral by a referrer, regardless of whether the seller is required to be registered with the Tax Commissioner as provided in §. See West Virginia Code 11-15A-1
• Newspaper: means a paper that is printed and distributed usually daily or weekly and that contains news, articles of opinion, features, and advertising. See West Virginia Code 11-15A-1
• 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 11-15A-1
• 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: includes any individual, firm, partnership, joint venture, joint stock company, association, public or private corporation, limited liability company, limited liability partnership, cooperative, estate, trust, business trust, receiver, executor, administrator, any other fiduciary, any representative appointed by order of any court or otherwise acting on behalf of others, or any other group or combination acting as a unit, and the plural as well as the singular number. See West Virginia Code 11-15A-1
• 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
• Platform: means an electronic or physical medium, including, but not limited to, a website or catalog, operated by a referrer. See West Virginia Code 11-15A-1
• Purchase: means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration. See West Virginia Code 11-15A-1
• Purchaser: means any consumer who purchases or leases a product or service sourced to this state under §. See West Virginia Code 11-15A-1
• Referral: means the transfer by a referrer of a potential customer to a marketplace seller who advertises or lists products for sale on the referrer's platform. See West Virginia Code 11-15A-1
• Referrer: means a person, other than a person engaging in the business of printing a newspaper or publishing a newspaper as defined in §. See West Virginia Code 11-15A-1
• Remote seller: means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state that, through a platform, sells tangible personal property or services to persons in this state, the sale or use of which is subject to the tax imposed by this article. See West Virginia Code 11-15A-1
• Resident: means any person that resides, is located, has a place of business, or is conducting business in West Virginia. See West Virginia Code 11-15A-1
• Retailer: means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this state: Provided, That when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this article. See West Virginia Code 11-15A-1
• Sale: means any transaction resulting in the purchase or lease of tangible personal property, custom software or a taxable service from a retailer. See West Virginia Code 11-15A-1
• Seller: means a retailer, and includes every person selling or leasing tangible personal property or custom software or furnishing a taxable service in a transaction that is subject to the tax imposed by this article. See West Virginia Code 11-15A-1
• service: means and includes, but is not limited to, customer support services, help desk services, call center services, repair services, engineering services, installation service, assembly service, delivery service by means other than common carrier or the United States Postal Service, technical assistance services, the service of investigating, handling or otherwise assisting in resolving customer issues or complaints while in this state, the service of operating a mail order business or telephone, Internet or other remote order business from facilities located within this state, the service of operating a website or Internet-based business from a location within the state, or any other service. See West Virginia Code 11-15A-1
• Solicitor: means a person that directly or indirectly solicits business for a retailer. See West Virginia Code 11-15A-1
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
• Tangible personal property: includes , but is not limited to, electricity, water, gas, and prewritten computer software. See West Virginia Code 11-15A-1
• Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
• Taxpayer: includes any person within the meaning of this section, who is subject to a tax imposed by this article, whether acting for himself or herself or as a fiduciary. See West Virginia Code 11-15A-1
• Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
• Use: means and includes:

  (A) The exercise by any person of any right or power over tangible personal property or custom software incident to the ownership, possession or enjoyment of the property, or by any transaction in which possession of or the exercise of any right or power over tangible personal property, custom software or the result of a taxable service is acquired for a consideration, including any lease, rental or conditional sale of tangible personal property or custom software. See West Virginia Code 11-15A-1

• 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
• Virtual currency: means any type of digital unit that is used as a medium of exchange or a form of digitally stored value. See West Virginia Code 11-15A-1