Chapter 110

TITLE 110 INTERPRETIVE RULE WEST VIRGINIA DEPARTMENT OF TAX AND REVENUE SERIES 13AB REDUCED SEVERANCE TAX RATES FOR THIN SEAMS OF COAL '110-13AB-1. General. 1.1. Scope. -- This interpretive rule explains and clarifies the reduction in Severance Tax rates for coal mined in West Vi…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 13AC REDUCED SEVERANCE TAX RATES FOR THERMAL OR STEAM COAL §11013AC-1. General. 1.1. Scope. This interpretive rule explains and clarifies the July 1, 2019 reduction in the severance tax rate on the gross value of thermal or …

TITLE 110 LEGISLATIVE RULES TAX DEPARTMENT SERIES 13B TELECOMMUNICATIONS TAX '110-13B-1. General. 1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Telecommunications Tax Act set forth at W. Va. Code '11-13B-1 et seq. 1.2. Authority. -- W. Va. Cod…

TITLE 110 LEGISLATIVE RULES SERIES 13C BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT CORPORATION HEADQUARTERS RELOCATION TAX CREDIT SMALL BUSINESS TAX CREDIT '110-13C-1. General. 1.1. Scope. -- This rule explains and clariundefinedfies the West Virginia Business Investment an…

110-13D Industrial expansion And revitalization, research And development, qualified housing, management info se The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7797 The SO…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13DD FARMTOFOOD BANK TAX CREDIT §11013DD1. General. 1.1. Scope.  This legislative rule sets forth the procedures and requirements for the State Tax Department's administration of the farmtofood bank tax credit that is…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13FF TAX CREDIT FOR PROVIDING VEHICLES TO LOW-INCOME WORKERS §110-13FF-1. General. 1.1. Scope. -- This legislative rule establishes the tax credit for donation of a motor vehicle to, or sale of a vehicle through a program adm…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13GG DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT §110-13GG-1. General. 1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the Downstream Natural Gas Manufacturing Inve…

TITLE 110 LEGISLATIVE RULE TAX DEPARTMENT SERIES 13I TAX CREDIT FOR EMPLOYING FORMER EMPLOYEES OF COLIN ANDERSON CENTER '110-13I-1. General. 1.1. Scope. -- This legislative rule explains and clarifies the Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13II HIGH-WAGE GROWTH BUSINESS TAX CREDIT §110-13II-1. General. 1.1. Scope. -- This legislative rule explains and implements the Tax Commissioner's responsibilities under the High-Wage Growth Business Tax Credit enacted in H.…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE STATE TAX DIVISION SERIES 13J TAX CREDIT FOR QUALIFIED AGRICULTURAL EQUIPMENT '110-13J-1. General. 1.1. Scope. -- This legislative rule implements W. Va. Code ''1113K1 et seq. 1113K5 requires the Tax Commissioner to pro…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13KK WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS §110-13KK-1. General. 1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the…

110-13M Tax Credit For New Value Added Wood Manufacturing Operations The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7800 The SOS document metadata indicates status "Histor…

TITLE 110 WEST VIRGINIA LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE DIVISION OF TAX SERIES 13N TAX CREDITS FOR NEW STEEL, ALUMINUM OR POLYMER MANUFACTURING OPERATIONS '110-13N-1. General. 1.1. Scope. -- This legislative rule supplements W. Va. Code ''11-13N-1 et seq., (Tax Cre…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13P TAX CREDIT FOR MEDICAL LIABILITY INSURANCE PREMIUMS §110-13P-1. General. 1.1. Scope. -- This rule explains and clarifies the application of the tax credit for medical malpractice insurance premiums authorized by W. Va. Co…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13Q COMMERCIAL PATENT INCENTIVES TAX CREDIT §110-13Q-1. General. 1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the Commercial Patent Incentives Tax Act, W. Va. Code §§11-13AA…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 13X WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT §110-13X-1. General. 1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the West Virginia Film Industry Investment Act, W. Va. Code …

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 14 GASOLINE AND SPECIAL FUEL EXCISE TAX '110-14-1. General. 1.1. Scope. -- These proposed legislative regulations explain and clarify the West Virginia Gasoline and Special Fuel Excise Tax, as stated in W. Va. Code '11-14-1 …

110-14A Motor Carrier Road Tax The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7815 The SOS document metadata indicates status "Historical" with document description "Notic…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 14B INTERNATIONAL FUEL TAX AGREEMENT '110-14B-1. General. 1.1. Scope. -- This legislative rule sets forth and clarifies the procedures and requirements which apply in the State of West Virginia for administration of …

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 14C MOTOR FUEL EXCISE TAX §110-14C-1. General. 1.1. Scope. -- This interpretive rule explains and clarifies the Motor Fuel Excise Tax, set forth in W. Va. Code §§11-14C-1 et seq., 11-15-18b and 11-15A-13a. The rule sets fort…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 15 CONSUMERS SALES AND SERVICE AND USE TAX '110-15-1. General. 1.1. Scope. -- These legislative regulations explain and clarify both the West Virginia consumers sales and service tax, in W. Va. Code '11-15-1 et seq.,…

TITLE 110 INTERPRETIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 15A BABY-SITTING SERVICES EXEMPTION '110-15A-1. General. 1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in W. Va. Code '11-15-9(pp), as added by Com. Sub…

TITLE 110 INTERPRETIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 15B NAILS AND FENCING EXEMPTION FOR COMMERCIAL PRODUCTION OF AGRICULTURAL PRODUCT '110-15B-1. General. 1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provided in …

110-15C Personalized Fitness Programs The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7837 The SOS document metadata indicates status "Historical" with document description…

TITLE 110 INTERPRETIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 15D SERVICES OF CERTAIN COMMUNITY-BASED NONPROFIT SERVICE ORGANIZATIONS EXEMPT FROM TAX '110-15D-1. General. 1.1. Scope. -- This interpretive rule explains and clarifies the exemption from consumers sales tax provid…

110-15E Consumer Sales And Service Tax And Use Tax - Mobile Homes And Similar Units And Bldg Materials Used And Consum The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7839 …

110-15F Sales Tax Holiday The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7842 The SOS document metadata indicates status "Historical" with document description "Final File…

110-15G Consumer Sales And Service Tax And Use Tax - Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Flood Dmaged Residences And Businesses The West Virginia Secretary of State Code of State Rules record for this citation is ava…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 15H CONSUMERS SALES AND SERVICE TAX AND USE TAX - REDUCED SALES TAX ON FOOD §110-15H-1. General. 1.1. Scope. -- This legislative rule explains and clarifies application of reduced Sales Tax imposed on the sale of food and foo…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 15I CONSUMER SALES AND SERVICE TAX AND USE TAX EXECUTIVE ORDERS DECLARING EMERGENCY AND EXEMPTING FROM TAX MOBILE HOMES AND SIMILAR UNITS AND BUILDING MATERIALS USED AND CONSUMED IN REPAIR OR REPLACEMENT OF RESIDENCES AND BUS…

TITLE 110 INTERPRETIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 15J PER SE EXEMPTION FOR PURCHASES BY CONTRACTORS PERFORMING CONTRACTING FOR GOVERNMENT-OWNED WATER OR SEWER UTILITIES OR PUBLIC SERVICE DISTRICT WATER OR SEWER UTILITIES §110-15J -1. General. 1.1. Scope. -- This in…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 15K AIRCRAFT OPERATED UNDER A FRACTIONAL OWNERSHIP PROGRAM §11015K1. General. 1.1. Scope. This legislative rule explains and clarifies administrative and procedural requirements for the consumer sales and service tax exemptio…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 15L EXEMPTION FOR REPAIR, REMODELING, AND MAINTENANCE OF AIRCRAFT §110-15L-1. General. 1.1. Scope. -- This rule explains and clarifies administrative and procedural requirements for the consumer sales and service tax exemptio…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 15M VENDOR ABSORPTION OR ASSUMPTION OF SALES AND USE TAX §110-15M-1. General. 1.1. Scope. -- This rule addresses certain requirements that must be followed if a vendor absorbs or assumes sales tax, and addresses certain conse…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 16 BINGO '110-16-1. General. 1.1. Scope. -- The West Virginia Bingo law allows bingo and super bingo games to be lawfully operated by licensed qualified charitable or public service organizations under certain specif…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 16A ON-LINE BINGO AND RAFFLES §110-16A-1. General. 1.1. Scope. -- This rule provides guidance for the conduct of charitable bingo and charitable raffles online within the existing laws and legislative rules for charitable gam…

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TITLE 110 PROCEDURAL RULE STATE TAX DEPARTMENT SERIES 17A TOBACCO PRODUCTS EXCISE TAX ON FLOORSTOCKS §110-17A-1. General. 1.1. Scope -- This rule provides the procedure for paying the rate increase for the Tobacco Products Excise Tax as that increase relates to floorstocks of cig…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 19 SOFT DRINKS TAX '110-19-1. General. 1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Soft Drinks Tax, as stated in W. Va. Code '11-19-1 et seq. 1.2. Authority. -- These legislativ…

TITLE 110 LEGISLATIVE RULES TAX DEPARTMENT SERIES 21 PERSONAL INCOME TAX '110-21-1. General. 1.1. Scope. -- These regulations explain and clarify the West Virginia Personal Income Tax Act as stated in W. Va. code '11-21-1(d) et seq. 1.2. Authority. -- W. Va. code ''11-21-1 et seq…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE STATE TAX DIVISION SERIES 21A PERSONAL INCOME TAX LOW INCOME EXCLUSIONS '110-21A-1. General. 1.1. Scope. -- This legislative rule explains and clarifies the low income exclusion set forth in Senate Bill 17 enacted by the We…

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110-21C Method Of Reporting The Alternative Method For Distribution Of Qualified Rehabilitated Buildings Investment Credit The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 21D RESIDENTIAL SOLAR ENERGY TAX CREDIT §110-21D-1. General. 1.1. Scope. -- This rule is promulgated to provide for the general administration of the Residential Solar Energy Tax Credit, W. Va. Code §11-13Z-1, et seq. 1.2. Au…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 21F THE COAL SEVERANCE TAX REBATE § 110-21F-1. General. 1.1. Scope. -- This interpretive rule sets forth the State Tax Commissioner's interpretation of W. Va. Code §11-13EE-1, et seq., originally enacted in Enrolled H.B. 314…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 21G INCOME TAX PAID AT THE ENTITY LEVEL BY ELECTING PASS-THROUGH ENTITIES §110-21G-1. General. 1.1. Scope. -- This rule provides requirements, procedures and limitations for filing and payment of income tax by electing pass-thr…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 21H INCOME TAX CREDITS FOR PROPERTY TAXES PAID §110-21H-1. General. 1.1. Scope. -- This legislative rule addresses implementation of the income tax credits for property taxes paid by certain taxpayers. 1.2. Authority. -- W. Va.…

TITLE 110 PROPERTY TRANSFER TAX LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 22 PROPERTY TRANSFER TAX '110-22-1. General. 1.1. Scope. -- These regulations establish general operating procedures for the Property Transfer Tax. 1.2. Authority. -- W. Va. Code ''11-10-5 and …

TITLE 110 LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 23 BUSINESS FRANCHISE TAX '110-23-1. General. 1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Business Franchise Tax set forth at W. Va. Code '11-23-1 et seq. 1.2. Authority. -- W.…