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-3 - Preference-Construction Services

Universal Citation: 110 WV Code of State Rules 110-12C-3

Current through Register Vol. XLI, No. 38, September 20, 2024

For the period of July 1, 1990 through June 30, 1994, qualified bids for the purchase of construction services or for the construction, repair or improvement of any building or portion thereof, estimated to cost in excess of fifty thousand dollars ($50,000), whether issued as one contract or as a series of contracts, and competitively bid, may receive a maximum preference of five percent (5%). In order to be eligible for such preference, appropriate certification and application in writing must be made at the time the qualified bid is submitted.

3.1. A two and one-half percent (2.5%) preference will be provided for a qualified bid which is submitted by an individual resident vendor who has resided in West Virginia continuously for the four (4) years immediately preceding the date the qualified bid is submitted, or for a qualified bid which is submitted by a partnership, association or corporation resident vendor which has maintained its headquarters or principal place of business within West Virginia continuously for the four (4) years immediately preceding the date the qualified bid is submitted.

3.1.1. A partnership, association or corporation shall be deemed to meet the four (4) year continuous residency requirement if at least eighty percent (80%) of the ownership interest of such resident vendor is held by another individual, partnership, association or corporation resident vendor who otherwise meets the four (4) year continuous residency requirement.

3.1.2. The entity submitting a bid and requesting preference under Section 3.1 of these regulations must meet the requirements of such Section 3.1 and must actually be performing the services required as a regular commercial activity of the bidder or usually be supervising the performance of such services as a general contractor. If a bidder has changed the name under which it does business and such former entity meets the requirements of this Section 3.1, then the bidder shall be deemed to meet the requirements of this Section 3.1 if the activity and residence of the bidder have not changed in a material manner subsequent to the effective date of the name change.

3.2. A two and one-half percent (2.5%) preference will be provided for a qualified bid which is submitted by a resident or nonresident vendor which certifies that on an average at least sixty percent (60%) of the employees working on the project being bid will be persons who have been residents of West Virginia continuously for the two (2) years immediately preceding submission of the bid. Bidders shall be responsible for ensuring subcontractor compliance with the sixty percent (60%) requirement.

3.3. A qualified bid may receive a five percent (5%) preference if the vendor submitting that bid meets both requirements as specified in the foregoing subsections 3.1 and 3.2.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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