West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-99 - Privilege Tax On Sales Of Hemp-Derived Cannabinoid And Kratom Products
Section 110-99-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-99-2

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

2.1. General Rule. -- Unless a specific definition is provided in subsection 2.2 of 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 §§11-10-1 et seq., 19-12E-1 et seq., and 19-12F-1 et seq.

2.2. Terms defined.

2.2.1. "Hemp-derived cannabinoid" means a naturally occurring non-synthetic substance as follows:
2.2.1.a. Delta-9 tetrahydrocannabinol with a concentration level consistent with 7 U.S.C. §5940;

2.2.1.b. Delta-8 tetrahydrocannabinol;

2.2.1.c. Delta-10 tetrahydrocannabinol;

2.2.1.d. Hexahydrocannabinol;

2.2.1.e. Tetrahydrocannabiphorol (THCp); and

2.2.1.f. Tetrahydrocannabivarin (THCv);

2.2.2. "Hemp-derived cannabinoid products" means any product containing a hemp-derived cannabinoid, whether or not the product is marketed for human consumption. Hemp-derived cannabinoid products include, but are not limited to, food, food ingredients, dietary supplements, beverages, lotions, ointments, or shampoos. Any product containing hemp-derived cannabinoids as defined above and intended for ingestion or mastication by humans in any form or concentration shall not be considered food or food ingredients for purposes of W. Va. Code §11-15-3a.

2.2.3. "Kratom" means a psychoactive preparation that is composed of the crushed or powdered dried leaves of the mitragyna speciosa, a yellow-flowered tropical tree which contains the alkaloids mitragynine and 7-hydroxymitragynine.

2.2.4. "Kratom product" means a food product, food ingredient, dietary ingredient, dietary supplement, or beverage intended or marketed for human consumption containing any part of the leaf of the plant mitragyna speciosa. However, products containing kratom in any form or concentration shall not be considered food or food ingredients for purposes of W. Va. Code §11-15-3a. For purposes of this rule, "Kratom product" also includes kratom and any product containing kratom as an ingredient.

2.2.5. "Retailer" means a person that distributes, offers for sale, or sells hemp-derived cannabinoid products or kratom products to persons for personal consumption.

2.2.6. "Person" means a natural person, but also includes corporations, societies, associations and partnerships, and other similar legal business organizations.

2.2.7. "Commissioner" means the State Tax Commissioner, or his or her designee.

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