Definitions used in this subchapter or in the administration, collection, and enforcement of the taxes imposed by this subchapter and not otherwise defined in this subchapter shall have the meanings ascribed to them in W. Va. Code Articles 11-9, 11-10, 11-15, 11-15A, and 11-15B, as amended. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. All activities engaged in or caused to be engaged in by any person with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions, which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons.
CODE OF WEST VIRGINIA or W. VA. CODE. The Code of West Virginia as amended from time to time by the state legislature.
PERSON. Any individual, partnership, association, corporation, limited liability company, limited liability partnership, or any other legal entity, including this state or its political subdivisions, or any agency of either, or the guardian, trustee, committee, executor, or administrator of any person.
PURCHASE. Any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration.
PURCHASE PRICE. The measure subject to the taxes imposed by this subchapter and has the same meaning as sales price.
PURCHASER. A person who purchases tangible personal property, custom software, or a service taxed by this subchapter.
SALE, SALES, or SELLING. The meaning ascribed to those terms in W. Va. Code Article 11-15-B.
SALES PRICE. The meaning ascribed to that term in W. Va. Code Article 11-15-B.
SERVICE or SELECTED SERVICE. The meaning ascribed to those terms in W. Va. Article 11-15-B.
STATE SALES TAX. The tax levied by W. Va. Code Article 11-15-B.
STATE USE TAX. The tax levied by W. Va. Code Article 11-15-B, as amended.
TAX. The taxes imposed by this subchapter and includes additions to tax, interest, and penalties levied under W. Va. Code Article 11-10, as amended.
TAX COMMISSIONER. The Chief Executive Officer of the Tax Division of the Department of Revenue of this state, as provided in W. Va. Code § 11-1-1.
ULTIMATE CONSUMER or CONSUMER. A person who uses or consumes services, tangible personal property, or custom software.
USE.
(1) For purposes of the tax imposed by § 35.043 of this chapter:
(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; or
(b) The use or enjoyment in this state of the result of a taxable service. As used in this definition, “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.
(2) USE does not include the keeping, retaining, or exercising any right or power over tangible personal property, custom software, or the result of a taxable service for the purpose of subsequently transporting it outside the town for use thereafter solely outside the town.
VENDOR. Any person engaged in this town in furnishing services taxed by this subchapter or making sales of tangible personal property or custom software. VENDOR and “seller” are used interchangeably in this subchapter.
(Ord. 19-002, passed 5-13-2019)