West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-16A - On-Line Bingo and Raffles
Section 110-16A-3 - Licensed on-line bingo and raffles
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. On-line bingo may be conducted by any organization licensed to conduct bingo under the provisions of W. Va. Code § 47-20-1, et seq., and all laws and legislative rules relating to the conduct of bingo shall apply equally to the conduct of such on-line games.
3.2. On-line raffles may be conducted by any organization licensed to conduct raffles under the provisions of W. Va. Code § 47-21-1, et seq., and all laws and legislative rules relating to the conduct of raffles shall apply equally to the conduct of such on-line games.
3.3. Pursuant to the authority granted to the Commissioner under W. Va. Code § 47-23-2(e), electronic raffles or on-line raffles, as defined by this Rule, shall be considered "charitable raffle games" subject to the provisions of the Charitable Raffle Boards and Games Act [W. Va. Code § 47-23-1, et seq.]
3.4. On-line service providers, as defined by this rule, shall register with the State Tax Division under the provisions of W. Va. Code § 11-12-1, et. seq.
3.5. Providers of any supplies or equipment for the conduct of electronic raffles, or providers of on-line services to facilitate the conduct of on-line raffles shall register as wholesalers or distributors of charitable raffle boards and games under the provisions of W. Va. Code § 47-23-3. Fees imposed by that section shall be based on the gross charges to the licensee for the provision of such services.
