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-5 - Certification

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

To receive preference within the meaning of these regulations, a bidder must give written consent to the Department of Tax and Revenue authorizing disclosure to the Director of appropriate information which will verify that the bidder has paid the required business taxes; Provided, that such information shall not contain the amounts of taxes paid nor any other information deemed by the Tax Commissioner to be confidential. At the time the qualified bid is submitted, the bidder must certify, on the form provided, compliance with the requirements specified in Section 3 or Section 4 of these regulations.

5.1. To meet the four (4) year continuous residency requirement, the required certification shall state:

5.1.1. If an individual vendor, that the vendor is a resident vendor and has resided continuously in West Virginia for the four (4) years immediately preceding the date of certification.

5.1.2. If a partnership, association or corporation, that:
5.1.2.1. The vendor is a resident vendor and has maintained its headquarters or principal place of business continuously in West Virginia for the four (4) years immediately preceding the date of certification; or

5.1.2.2. That eighty percent (80%) of the ownership interest of vendor is held by another individual, partnership, association or corporation resident vendor which has maintained its headquarters or principal place of business continuously in West Virginia for the four (4) years immediately preceding the date of certification. For the purpose of determining the eighty percent (80%) ownership interest, only actual ownership by one entity, not joint ventures, shall be acceptable. For the purpose of meeting the four (4) year residency requirement or the eighty percent (80%) ownership interest requirement as either pertains to a joint venture, each party to a joint venture must meet the appropriate requirement.

5.2. To meet the sixty percent (60%) requirement, the certification shall state:

5.2.1. On an average, 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; and

5.2.2. Sufficient records will be maintained by the bidder to verify that the average percentage of employees continuously residing in West Virginia, including the employees of any subcontractors, is sixty percent (60%) or more.

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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