West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12C - Preference For Determining Successful Bids
Section 110-12C-2 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
As used in these regulations, and unless the context clearly requires otherwise, the following terms shall have the meaning ascribed herein, and shall apply in the singular and in the plural.
2.1. "Bid" means an offer to perform contracting services or to supply commodities or printing at a specified price.
2.2. "Bidder" means the person who submits a bid to the Director.
2.3. "Code" means the Code of West Virginia of 1931, as amended.
2.4. "Commodities" means supplies, material, equipment, contractual services, and any other articles or things used by or furnished to a department, agency or institution of the state government.
2.5. "Contracting services" means the furnishing of work, or both materials and work, in 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 removal or demolition of a building or structure, or any part thereof, or for the alteration, improvement or development of real property. For purposes of this definition, the term "structure" shall include, but not be limited to, everything built up or composed of parts joined together in some definite manner and attached to real property, or which adds utility to a particular parcel of property and is intended to remain there for an indefinite period of time.
2.6. "Construction services" means contracting services.
2.7. "Contractual services" shall include telephone, telegraph, electric light and power, water and similar services.
2.8. "Director" means the Director of the Purchasing Division of the State of West Virginia, Department of Administration, or his delegate.
2.9. "Headquarters" or "principal place of business" means the place where the majority of the governing power and business activity of a bidder resides and is executed.
2.10. "Printing" means printing, binding, ruling, lithographing, engraving and other similar services.
2.11. "Project" means the objective of the bid, irrespective of any secondary or subcontracting considerations.
2.12. "Qualified bid" means a bid or proposal which meets specifications, as determined by the Director.
2.13. "Removable property" means any personal property not permanently affixed to or forming a part of real estate.
2.14. "Resident vendor" means a vendor who:
2.15. "Secretary" means the Secretary of Tax and Revenue, or his delegate.
2.16. "Spending officer" means the executive head of a spending unit, or a person designated by him.
2.17. "Spending unit" means a department, agency or institution of the state government for which an appropriation is requested, or to which an appropriation is made by the Legislature, but does not include any department, agency or institution which is not subject to the provisions of W. Va. Code '5A-3-37.
2.18. "Vendor" means any person, whether selling at retail or otherwise, engaged in furnishing or rendering services, selling commodities or furnishing printing.
