West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12A - Annual Tax On Incomes Of Certain Carriers
Section 110-12A-2 - Definitions

(a) The terms "person," "company" or "carrier" herein used interchangeably, shall include any individual, firm, partnership, copartnership, joint adventure, association, corporation, trust or any other group or combination acting as a unit, and the plural as well as the singular number.

(b) The term "tax" shall mean the annual tax on incomes of certain carriers. Said tax is imposed by Article 12A, Chapter 11 of the Code of West Virginia and is referred to as either tax or carrier tax within these rules.

(c) The term "taxpayer," as used in these rules and regulations, shall mean any person liable for annual tax on incomes of certain carriers, and said term is herein used interchangeably with person, company and carrier.

(d) The term "urban or suburban bus line" in this State shall mean bus lines the majority of whose passengers use the buses for traveling a distance of less than forty (40) miles measured one-way on the same day between their places of abode and their places of work, shopping areas or school. In other words, to qualify as an urban or suburban bus line, the bus company's passengers must use the bus as a commuter type service between home and work, school or shopping, travel of more than forty (40) miles one way or travel other than commuter type by a majority of the passengers will cause the carrier to be taxable as a motor vehicle carrier for the purposes of the annual tax on incomes of certain carriers rather than as an urban or suburban bus line.

(e) The term "motor vehicle carrier" shall mean any person engaged in the transportation of passengers or property, or both, for compensation by motor propelled vehicle for the operation of which a permit or certificate of convenience or convenience and necessity is required by law.

(f) The term "ton-mile" shall be a unit of transportation meaning transportation of one (1) net ton in weight a distance of one mile.

(g) The term "passenger-mile" means the transportation of one (1) passenger a distance of one (1) mile.

(h) The term "car-mile" means the operation of a railroad car over a distance of one (1) mile.

(i) The term "barrel-mile" means the transportation of the equivalent of a barrel of oil or the transportation of the equivalent of a barrel of liquid coal or slurry a distance of one (1) mile.

(j) The phrase "one thousand cubic feet-mile" means the transportation of one thousand cubic feet of gas, measured at sixty degrees Fahrenheit and a pressure of 30 inches of mercury, a distance of one mile.

(k) The term "wire-mile" means the equivalent of a single metallic telephone or telegraph conductor one (1) mile in length.

(l) The phrase "motor vehicle mile" means the operation of a motor vehicle carrier over a distance of 1 mile.

(m) The term "pass-through business" shall mean, when used herein, that business, mileage or activity of a carrier which originates outside this State but passes through this State to other states.

(n) The term "one-point business" shall mean that business, mileage or activity of a carrier which originates within this State and is destined for another state, and that business, mileage or activity of a carrier that originates outside this State and is destined to a point within this State.

(o) The term "two-point business" shall mean that business, mileage or activity of a carrier which originates within this State and is destined to a point within this State. Two-point business when used herein, shall mean business beginning and ending within West Virginia.