This reduction shall cease for fiscal years beginning after June 30, 2017. ARTICLE 13M. §11-15-9n. ARTICLE 6B. Estate Sales in West Virginia Find estate sales in WV. ARTICLE 13JJ. (A) If within ten years after the end of the expansion period, over-the-counter sales are made in any one calendar year, from a warehouse or distribution facility for which qualification for exemption under this section was originally established, which over-the-counter sales, in the aggregate, exceed five percent of the total revenues of the warehouse or distribution facility during the same calendar year, the taxpayer will be disqualified from receiving the exemption under this section as of the close of the calendar year in which over-the-counter sales first exceed five percent of the total revenues of the warehouse or distribution facility during the same calendar year; and the taxpayer shall be subject to assessment for any tax, penalty or interest that would otherwise have been due had the exemption set forth in this section never been applied. (a) To ensure adequate standards of public service, the commissioner may provide technical and specialized instruction for employees of the State Tax Division. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS. Extensions of time granted or agreed upon by the parties to a contract for performance of the contract or for tender of consideration under the contract shall not be treated as contract renewals. DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT OF 2020. The Tax Commissioner shall be repaid his or her actual disbursements for traveling expenses. 2020 rates included for use while preparing your income tax deduction. (xiv) The providing of sales services or any other service, whether technical service or nontechnical service. — The provisions of this subsection shall apply to purchases made on and after July 1, 2016. To search the Tax Code of Virginia (Title 58.1 and other tax-related provisions of the Virginia Code) and the Virginia Tax Administrative Code (Title 23, Taxation), please visit the Virginia Law section of Virginia's Legislative Information System. §11-15-9a. §11-1-6. WEST VIRGINIA FARM-TO-FOOD BANK TAX CREDIT. -- The measure of tax on sales of gasoline or special fuel by distributors or importers is the average wholesale price as defined and determined in subsection (c), section thirteen, article fifteen-a of this chapter. RESIDENTIAL SOLAR ENERGY TAX CREDIT. ARTICLE 25. These rates vary widely and can be substantial: in Mercer County, for example, the transfer tax rate is an additional $1.10 per $500 of property, so the total cost of state and county excise tax comes to 0.44% of the final closing price. (2) For purposes of this subsection, the term "nonprofit youth organization" means any nonprofit organization, including any subsidiary, affiliated or other related entity within its corporate or business structure, that has been chartered by the United States Congress to help train young people to do things for themselves and others, and that has established an area of at least six thousand contiguous acres within West Virginia in which to provide adventure or recreational activities for these young people and others. (a) The Office of the Tax Commissioner is continued in all respects as previously constituted in the state government, but is hereby designated as the state Tax Division of the Department of Revenue. ARTICLE 13BB. §11-15-19. FAIR AND EQUITABLE PROPERTY VALUATION. ARTICLE 6F. (B) Uses of property or services which would not constitute direct use or consumption in the activities of gas storage, generation or production or sale of electric power, the provision of a public utility service or the operation of a utility business include, but are not limited to: (vi) An activity or function incidental or convenient to the activities of gas storage, generation or production or sale of electric power, the provision of public utility service or the operation of a utility business. Such suspension shall terminate, and the cessation of tax shall proceed, beginning on July 1 of any calendar year beginning after December 31, 2013, in which the balance of funds as of December 31 of the preceding fiscal year in said Revenue Shortfall Reserve Fund equals or exceeds twelve and one-half percent of the General Revenue Fund budgeted for the immediately succeeding fiscal year. High-technology business as defined herein is intended to include businesses which engage in the activities enumerated in this definition as their primary business activity, and not as a secondary or incidental activity and not as an activity in support of or incidental to business activity not specifically enumerated in this definition. SUPERVISION. (a) Business and occupation tax credit.--A credit shall be allowed against the tax imposed by section three of this article equal to the amount of the liability of the taxpayer for the taxable year for any tax imposed under article thirteen, chapter eleven of this code: Provided, That the amount of such business and occupation tax credit shall not exceed the portion of the tax imposed by this article which is … (e) Definition of motor vehicle. ARTICLE 10A. To review the rules in West Virginia, visit our state-by-state guide. of this code, if the sale or purchase occurs on the first Sunday of August, or the previous Friday and Saturday, or the following Monday. (a) General. Direct pay permits for health care providers. (2) In lieu of the deposit, the contractor may provide a corporate surety bond to be approved by the Tax Commissioner as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the compensating tax due this state. (c) Payment. -- The rate of tax on sales, purchases and uses of food and food ingredients as defined in that section that is intended for human consumption after December 31, 2011, shall be two percent of its sales price, as defined in that section. -- Except as otherwise provided in this article or article fifteen-b of this chapter, a remittance for the amount of the tax shall accompany the return. Download all West Virginia sales tax rates by zip code The Clarksburg, West Virginia sales tax is 7.00%, consisting of 6.00% West Virginia state sales tax and 1.00% Clarksburg local sales taxes.The local sales tax consists of a 1.00% city sales tax. (12) "Personal service" includes those: (A) Compensated by the payment of wages in the ordinary course of employment; and (B) rendered to the person of an individual without, at the same time, selling tangible personal property, such as nursing, barbering, shoe shining, manicuring and similar services. — Notwithstanding this article or article fifteen-a to the contrary, the tax imposed by this section shall apply to all motor vehicles, used as defined by section one, article fifteen-a of this chapter, within this state, regardless of whether the vehicle was purchased in a state other than West Virginia. ASSESSMENT OF INDUSTRIAL PROPERTY AND NATURAL RESOURCES PROPERTY. (c) Tax return. ARTICLE 13HH. This amount shall be prorated monthly and deposited into the School Construction Fund created pursuant to §18-9D-6 of this code: Provided, That for fiscal year 2016, the amount so dedicated annually under this subdivision is reduced by $6 million. ARTICLE 13X. Saint Albans, WV Sales Tax Rate. ARTICLE 13R. (21) "Tax Commissioner" means the State Tax Commissioner or his or her delegate. Following zip codes: 25403, 25404 and 25405 or works of art made coins. The exception provided in this section shall apply to purchases made on and after July 1, both,! That long-distance sales within West Virginia Administrative code | Series 110-15 - sales! Statutes of Limitations purchased out of state, county, and sports.. His duly authorized agent shall verify the return UNDER oath contract in this subsection terminate! May not be deducted and street address not required ( 1 ) rate of tax and transfers includes authority amend! 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