West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15F - Sales Tax Holiday
Section 110-15F-3 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Unless a specific definition is provided in this section, or the context in which the term is used clearly requires a different meaning, the terms used in this rule have the definitions provided under W. Va. Code §§ 11-15-2, 11-15A-1, and 11-15B-2.
3.2. "Clothing" means "clothing" as defined in W. Va. Code § 11-15B-2.
3.3. "Computer" means an electronic device that accepts information in digital or similar form and manipulates the information for a result based on a sequence of instructions, as defined in W. Va. Code § 11-15B-2.
3.4. "Eligible item" means tangible personal property that is exempt from tax under W. Va. Code § 11-15-9s and this rule that is purchased during the sales tax holiday period. "Eligible item" includes, and is limited to: certain clothing with a purchase price of $125.00 or less; certain school supplies with a purchase price of $50.00 or less; certain school instruction material with a purchase price of $20.00 or less; certain laptop and tablet computers that are not purchased for use in a trade or business and with a purchase price of $500.00 or less; and certain sports equipment that is not purchased for use in a trade or business and with a purchase price of $150.00 or less.
3.5. "Holiday" or "exemption period" means the sales tax holiday exemption period authorized by W. Va. Code § 11-15-9s, which consists of the first Sunday of August, the previous Friday and Saturday and the following Monday. The exemption period starts at 12:01 a.m. eastern daylight time on the Friday date and ends at midnight eastern daylight time on the Monday date.
3.6. "Laptop computer" means a computer that is portable, capable of operating on battery power, with a physical keyboard, a mouse trackpad, and may have capacity to play CD or DVD ROM. The term includes only the hardware device, any necessary or bundled peripherals such as a charging cord, and pre-loaded software included in the purchase of the laptop computer. Any separately purchased peripheral such as a separate mouse, keyboard or screen is not included in the definition of laptop computer. Any separately purchased software is not included in the definition of laptop computer.
3.7. "Purchased for use in a trade or business" means that the item is purchased with the primary intent of using it in a trade or business, rather than for educational or personal purposes. For purposes of this definition, the term "trade or business" means any activity engaged in by any person or caused to be engaged in by any person with the object of direct or indirect gain, benefit, or advantage.
3.8. "School instructional material" means "school instructional material" as defined in W. Va. Code § 11-15B-2.
3.9. "School supplies" means "school supply" as defined in W. Va. Code § 11-15B-2.
3.10. "Sports equipment" means "sport or recreational equipment" as defined in W. Va. Code § 11-15B-2.
3.11. "Tablet computer" means a computer that is portable, uses a touchscreen for all functions, and does not have the capacity to play CD or DVD ROM. The term includes only the hardware device, any necessary or bundled peripherals such as a charging cord, and pre-loaded software included in the purchase of the tablet computer. Any separately purchased peripheral such as a separate mouse, keyboard or screen is not included in the definition of tablet computer. Any separately purchased software is not included in the definition of tablet computer.
