West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13M - Tax Credits For New Value-Added Wood Manufacturing Facilities
Section 110-13M-5 - Annual Computation of New Jobs Held by Full-Time Employees

5.1. Because all eligible taxpayers are to be treated equally and uniformly, the Tax Commissioner finds that all eligible taxpayers in the same business of manufacturing value-added products shall use the same method prescribed by W. Va. Code '11-13M-7 for determining the number of jobs held by full-time employees in the taxable year. However, the number of new jobs filled during the taxable year by full-time employees of the eligible taxpayer shall be reflective of actual new jobs in this State, that is, that number may not exceed the net increase in this State of full-time jobs held by all employees in all types of business activities of the taxpayer.

5.2. Individuals holding new jobs may be replaced by other individuals, the job title applicable to those new jobs may be changed, and even the job functions may change without adversely affecting the determination of new jobs, as long as adequate documentation is maintained by the eligible taxpayer so that the validity of changes are traceable and verifiable.