As used in this article:
(a) “Person” or “company”, herein used interchangeably, means any individual, firm, partnership, joint venture, association, corporation, trust, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
(b) “Tax year” or “taxable year” means either the calendar year, or the taxpayer’s fiscal year, when permission is obtained from the Tax Commissioner to use the tax period in lieu of the calendar year.
(c) “Sale”, “sales”, or “selling” means any transfer of the ownership of, or title to, property, whether for money or in exchange for other property.
(d) “Taxpayer” means any person liable for any tax hereunder.
(e) (1) “Gross income” means the gross receipts of the taxpayer received as compensation for personal services and the gross receipts of the taxpayer derived from trade, business, commerce, or sales and the value proceeding or accruing from the sale of tangible property (real or personal) or service or both, and all receipts by reason of the investment of the capital of the business engaged in, including rentals, royalties, fees, or other emoluments however designated and without any deductions on account of the cost of property sold, the cost of materials used, labor costs, taxes, royalties, interest or discount paid, or any other expense whatsoever.
(2) “Gross proceeds of sales” means the value, whether in money or other property, actually proceeding from the sale of tangible property without any deduction on account of the cost of property sold or expense of any kind.
(3) “Gross income” and “gross proceeds of sales” does not include:
A. Cash discounts allowed and taken on sales;
B. The proceeds of sale of goods, wares, or merchandise returned by customers when the sale price is refunded either in cash or by credit; or
C. The amount allowed as trade in value for any article accepted as part payment for any article sold.
(f) “Business” means all activities engaged in or caused to be engaged in with the object of gain or economic benefit either direct or indirect. “Business” shall not include a casual sale by a person who is not engaged in the business of selling the type of property involved in such casual sale. “Business” shall include the production of natural resources or manufactured products which are used or consumed by the producer or manufacturer.
(g) “Service business or calling” means all nonprofessional activities engaged in for other persons for a consideration, which involve the rendering of a service as distinguished from the sale of tangible property, but shall not include the services rendered by an employee to his employer. This term shall include persons engaged in manufacturing, compounding, or preparing for sale, profit, or commercial use, articles, substances, or commodities which are owned by another or others, as well as persons engaged as independent contractors in producing natural resource products for persons required to pay the tax imposed by Section 745.03.
(h) “Selling at wholesale” or “wholesale sales” means:
(1) Sales of any tangible personal property for the purpose of resale in the form of tangible personal property;
(2) Sales of machinery, supplies, or materials which are to be directly consumed or used by the purchaser in the conduct of any business or activity which is subject to the tax imposed by this article.
(3) Sales of any tangible personal property to the United States of America, its agencies and instrumentalities, or to the State of West Virginia, its institutions, or political subdivisions.
(i) “Contracting” means the furnishing of work, or both materials and work, in the fulfillment of a contract for the construction, alteration, repair, decoration, or improvement of a new or existing building or structure, or any part thereof, or for the alteration, improvement, or development of real property.
(1977 Code 5-401.)