West Virginia Administrative Code

110-13AA Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/?series=110-13AA The SOS document metadata indi…

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 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 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…

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 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 …

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…

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 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…

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…

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 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 27 SERVICE OF NOTICE §110-27-1. General. 1.1. Scope. -- This rule sets forth the interpretation, practice and procedure established by the West Virginia State Tax Department concerning service of notice, electronically or by…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 28 MUNICIPAL SALES AND USE TAX ADMINISTRATION §110281. General. 1.1. Scope. -- This legislative rule explains and clarifies administrative and procedural requirements and characteristics of municipal sales and use ta…

110-29 Special Reclamation Tax 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/?series=110-29 The SOS document metadata indicates status "LegislativeActive" with document description "Fina…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 35 CHARITABLE RAFFLE BOARDS AND GAMES '110-35-1. General. 1.1. Scope. -- These regulations clarify and implement state law as it relates to the sale of charitable raffle boards and games authorized by W. Va. Code '47…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 39 ELECTRONIC FILING AND PAYMENT OF SPECIAL DISTRICT EXCISE TAX §110-39-1. General. 1.1. Scope. -- This rule sets forth the procedures established by the West Virginia State Tax Department for the electronic filing of returns…

TITLE 110 PROCEDURAL RULE STATE TAX DEPARTMENT SERIES 41 RAILROAD DIESEL LOCOMOTIVE REFUNDABLE EXEMPTION FROM THE VARIABLE RATE COMPONENT OF THE MOTOR FUEL EXCISE TAX §110-41-1. General. 1.1. Scope. -- This procedural rule sets forth the procedure the State Tax Department will us…

TITLE 110 LEGISLATIVE RULE TAX DIVISION DEPARTMENT OF REVENUE SERIES 42 PERSONNEL RULE FOR THE TAX DIVISION §110-42-1. General. 1.1. Scope. -- This rule implements the provisions set forth in W. Va. Code §11B-1-8 regarding classification plans, pay plans, open competitive examina…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 43 SPECIAL VALUATION METHOD FOR CERTAIN WIRELESS TECHNOLOGY PROPERTY §110-43-1. General. 1.1. Scope. - This interpretive rule establishes the valuation method to be used by the Tax Commissioner and the Board of Public Works …

110-47 West Virginia Code of State Rules index entry The West Virginia Secretary of State Code of State Rules index lists this citation at: https://apps.sos.wv.gov/adlaw/csr/?series=110-47 No rule-detail document page was available from the official citation lookup during this fi…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 49 ADMINISTRATION OF TAX ON PURCHASES OF WINE AND LIQUOR INSIDE AND OUTSIDE OF MUNICIPALITIES §110491. General. Scope. - This legislative rule clarifies implementation of collection procedures for the tax on purchases of into…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 50C EXCHANGE OF INFORMATION PURSUANT TO WRITTEN AGREEMENT §110-50C-1. General. 1.1. Scope. -- This legislative rule authorizes certain information to be exchanged pursuant to a written interagency agreement between the Commissi…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 50G EXCHANGE OF INFORMATION AGREEMENT BETWEEN THE STATE TAX DEPARTMENT AND THE DEPARTMENT OF COMMERCE, THE DEPARTMENT OF TRANSPORTATION AND THE DEPARTMENT OF ENVIRONMENTAL PROTECTION §110-50G-1. General. 1.1. Scope. -- This r…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 99 PRIVILEGE TAX ON SALES OF HEMP-DERIVED CANNABINOID AND KRATOM PRODUCTS §110-99-1. General. 1.1. Scope. -- This legislative rule establishes procedures for the administration of the tax on retail sales of hemp-derived cannabi…

TITLE 112 PROCEDURAL RULE WEST VIRGINIA COLLEGE AND JUMPSTART SAVINGS PROGRAMS BOARD OF TRUSTEES SERIES 15 BYLAWS §112-15-1. General. 1.1. Scope. - This rule governs the operations, meetings, records and officers of the West Virginia College and Jumpstart Savings Programs Board o…

TITLE 112 PROCEDURAL RULE STATE TREASURER'S OFFICE SERIES 17 EXEMPT PURCHASING §112171. General. 1.1. Scope. This rule contains the procedures of the West Virginia State Treasurer's Office for procurements exempt from W. Va. Code §5A31 et seq. or the requirements of the West Virg…

TITLE 112 LEGISLATIVE RULE HOPE SCHOLARSHIP BOARD SERIES 18 HOPE SCHOLARSHIP PROGRAM §112-18-1. General. 1.1. Scope. -- This rule provides the administrative requirements of the Hope Scholarship Program. 1.2. Authority. - W. Va. Code §18-31-9 1.3. Filing Date. - May 15, 2025 1.4.…

TITLE 112 PROCEDURAL RULE WEST VIRGINIA HOPE SCHOLARSHIP BOARD SERIES 19 WEST VIRGINIA HOPE SCHOLARSHIP BOARD PROCEDURES AND BYLAWS §112-19-1. General Scope. -- This rule establishes the procedures and bylaws of the West Virginia Hope Scholarship Board. Authority. - W. Va. Code §…

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 20 JUMPSTART SAVINGS PROGRAM §112201. General. 1.1. Scope. - This rule provides the administrative requirements of the Jumpstart Savings Program. 1.2. Authority. - W. Va. Code §1830A6; §1830A16. 1.3. Filing Date. - April …

TITLE 114 LEGISLATIVE RULE INSURANCE COMMISSIONER SERIES 1 PROXIES, CONSENTS AND AUTHORIZATIONS OF DOMESTIC STOCK INSURERS '114-1-1. General. 1.1. Scope. -- On June 8, 1964, Congress enacted the Securities Acts Amendments of 1964 (Public Law 88-467), which exempted securities iss…

TITLE 114 INSURANCE COMMISSIONER SERIES 3 CANCELLATION AND NONRENEWAL OF AUTOMOBILE LIABILITY POLICIES §114-3-1. General. 1.1. Scope. -- This regulation is to establish the procedure whereby any person whose automobile liability insurance policy has been canceled or whose policy …

TITLE 114 LEGISLATIVE RULES INSURANCE COMMISSIONER SERIES 4 INSIDER TRADING OF EQUITY SECURITIES OF A DOMESTIC STOCK INSURANCE COMPANY '114-4-1. General. 1.1. Scope. -- The purpose of this regulation is to require the disclosure of the ownership of Equity Securities of Domestic S…