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11-002
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Nexus of Out-of-state Customers of Commercial Printer for Collection of Use Taxes and Payment of Income and Business Franchise Taxes.
This letter is in reply to your request for issuance of a technical assistance advisory that updates technical assistance advisory 96-003, as provided in W. Va. Code §11-10-5r, and is based upon facts submitted in support of the earlier request and additional information recently provided.
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2010-03
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Business and Occupation Tax on the Activity of Manufacturing Synthetic Fuel.
The activity of treating coal through the Company A process is not subject to the West Virginia Code §11-13-2f business and occupation tax on the activity of manufacturing synthetic fuel.
Consumers Sales and Service Tax and Use Tax Exemption for Purchases of Tangible Personal Property and Services Directly Used in Manufacturing.
The activity of treating coal through the Company A process is treated as manufacturing for purposes of the West Virginia Code §11-15-9(b)(2) consumers sales and service tax exemption for purchases of tangible personal property and services directly used in manufacturing.
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2005-02
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Consumer Sales and Service Tax - Use Tax - Neither (1) a retailer subsidiary (RETAILER) owned by a parent corporation (PARENT), nor (2) third party merchants (MERCHANTS) for which the PARENT'S internet and telephone customer support services subsidiary (CONTACT COMPANY) provides customer support services will be subject to the West Virginia State requirement for collecting either Consumers Sales and Service Tax or Use Tax on sales of the RETAILER'S merchandise or the MERCHANTS' merchandise to West Virginia customers where: (Redacts TAA 99-002) |
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2005-01
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Reserved
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99-002
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Consumer Sales and Service Tax - Use Tax- Entry of a parent corporation and its wholly owned subsidiary corporation into an arms length fee arrangement that is based upon market value of the services provided to the parent corporation by the subsidiary does not subject the parent corporation to the requirement for collecting either Consumers Sales and Service Tax or Use Tax on sales of the parent corporation's products or merchandise to West Virginia customers where the subsidiary does not own any retail inventory or make sales of tangible personal property in West Virginia, and where the subsidiary does not provide any services to any of the parent corporation's customers located in West Virginia |
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99-001
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Reserved
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98-002
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Business Registration Tax - Business Franchise Tax - Corporation Net Income Tax - Consumer Sales And Service Tax - Use Tax - Personal Income Tax - Property Tax - Regular, systematic and purposeful visits by an employee and continuous presence of substantial tangible personal property create sufficient nexus to impose all applicable taxes. However, not all potentially applicable taxes are applicable for statutory reasons. |
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98-001
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Reserved
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97-004
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Severance Tax -- Reduced Tax Rate -- W. Va. Code § 11-13A-3(f) (ii), allowing a reduced severance tax rate for the underground mine production of coal seams forty-five inches thick or less in the one hundred and eighty days immediately preceding April 11, 1997. The reduced tax shall apply at the beginning of the tax reporting year which first commences subsequent to April 11, 1997. |
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97-003
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Assigned
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97-002
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Consumers Sales and Service Tax and Use Tax -- Exemption for Manufacturers |
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97-001
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Reserved
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96-005
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Consumers Sales Tax -- Exemptions -- W. Va. Code § 11-15-9(24), exempting services performed by one corporation for another corporation which is part of same controlled group of corporations is available to a controlled group consisting of nonstock, nonprofit corporations when at least 50 percent of the directors of such corporation are either representatives of, or are directly or indirectly controlled by, another nonstock, nonprofit corporation. A director is a representative of a nonstock, nonprofit corporation if he or she is a director, agent, or employee of such nonstock, nonprofit corporation. A director is controlled by a nonstock, nonprofit corporation if such corporation has the power to remove such director and designate a new director. |
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96-004
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Health Care Provider Taxes -- Taxable Gross Receipts -- No Pyramiding of Tax -- When a Health Care Item or Service Is Provided in Whole or in Part by One Health Care Provider ("Prime Health Care Provider") Through Independent, Subcontract Health Care Providers, the Prime Health Care Provider Bills the Entire Charge for the Procedure to the Patient or the Patient's Third Party Payor, and the Subcontractor Looks Solely to the Prime Health Care Provider for Payment; Applicable Health Care Provider Taxes Are to Be Paid by the Prime Contractor, No Deduction from Gross Receipts Is Allowed for Amounts Paid or Payable to Subcontractors, and Subcontractors Do Not Include in Their Taxable Gross Receipts Amounts Received or Receivable from the Prime Health Care Provider. |
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96-003
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Nexus of Out-of-state Customers of Commercial Printer for Collection of Use Taxes and Payment of Income and Business Franchise Taxes. |
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96-002
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Method of Filing for Business Franchise and Corporation Net Income Taxes -- Effect of Changes in Business Organization and Tax Unit. |
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96-001
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Reserved
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95-008
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Consumers Sales and Service Tax -- Exemption for Services of Employee to Employer -- Applicability to Service of Employee to Joint Employers |
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95-007
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Not Issued
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95-006
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Business Investment & Jobs Expansion Tax Credit -- Qualified Investment in Sale/Leaseback Property. |
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95-005
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Consumers Sales Tax -- Exemptions -- Application Of Direct Use In Manufacturing Exemption To Purchases By Manufacturer For Use Or Consumption In Building A Manufacturing Facility -- Code § 11-15-8d Held Not To Apply Under These Facts. |
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95-004
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Technical Assistance Advisory Related To Unitary Filing For An Affiliated Group. |
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95-003
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WVCNIT -- In An I.R.C. § 338(h)(10) Transaction With Deemed Liquidation Under § 332, The West Virginia Net Operating Losses Of Target Subsidiaries Flow Through To Their Former Parent Corporation. |
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95-002
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Consumers Sales And Service Tax And Use Tax -- Safe Harbor Determination For Consumers Sales And Service Tax To Be Collected By Funeral Directors Based Upon Percentage Of Total Sales. |
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95-001
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Reserved
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94-007
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Consumers Sales And Use Taxes - Determination Of The Taxability Of Persons and Companies Engaged In The Fabrication Of Components Used In Construction Of Real Property For Purposes Of The West Virginia Consumers Sales And Service Tax and Use Tax. |
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94-006
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Cut - Dental Laboratories - Sales Of Dental Prosthetics By A Dental Laboratory Pursuant To A Work Authorization Issued Under W. Va. Code § 30-4-2a And Delivered To A Dentist After October 15, 1994, Are Exempt From Consumers Sales And Use Taxes Under W. Va. Code § 11-15-9(n). |
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94-005
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Business Franchise Tax - Method Of Filing Returns - Affiliated Group With Financial Organization Member - Members Of An Affiliated Group Which Are Not Financial Organizations And Which Engage In A Unitary Business In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. Financial Organization Must File On A Separate Return Basis If It Has Taxable Nexus With This State. Corporation Net Income Tax - Method Of Filing Returns - Affiliated Group With Financial Organization Member - Members Of An Affiliated Group Which Are Not Financial Organizations And Which Engage In A Unitary Business In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. Financial Organization Must File On A Separate Return Basis If It Has Taxable Nexus With This State. |
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94-004
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Business Franchise Tax - Method Of Filing Returns - Financial Organization - Financial Organizations Engaging In a Unitary Business That Have Their Commercial Domiciles In This State May, Upon Timely Request Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. Corporation Net Income Tax - Method of Filing Returns - Financial Organization - Financial Organizations Engaging In A Unitary Business That Have Their commercial Domiciles In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. |
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94-003
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Business Franchise Tax - Method Of Filing Returns - Financial Organization - Financial Organizations Engaging In A Unitary Business That Have Their commercial Domiciles In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. Corporation Net Income Tax - Method Of Filing Returns - Financial Organization - Financial Organizations Engaging In A Unitary Business That Have Their Commercial Domiciles In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. |
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94-002
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Personal Income Tax - Nonresidents - West Virginia Lottery Payments - Investment Income Received By Nonresident Assignee Under Assignment Of Right To Receive Future West Virginia Lottery Payment Is Not Subject To West Virginia Personal Income Tax. |
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94-001
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Reserved
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93-003
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Consumes Sales Tax -- Exemptions From Tax -- § 11-15-9(bb) -- Service Furnished By One Corporation To Another Corporation Which Is A Member Of The Same Controlled Group -- Terms "Controlled Group" And "Own, Directly Or Indirectly" Defined -- Services Furnished By Corporation A To Corporation B Are Services Furnished Between Members Of A Brother-Sister Controlled Group When The Owners Of Corporation A Own, Directly Or Indirectly, 50 Percent Or More Of The Voting Power Of All Classes Of Stock Of Corporation B Entitled To Vote, Determined Under Constructive Ownership Rules Of I.R.C. §§ 267 And 1563. |
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93-002
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Taxability Of Certain Investment Vehicles Under The West Virginia Personal Income Tax, West Virginia Corporation Net Income Tax And West Virginia Business Franchise Tax. Supercedes 91-002 |
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93-01
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Reserved
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92-005
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West Virginia Income Tax Withholding From Nonresident Beneficiaries Of Trusts. |
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92-004
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West Virginia Income Tax Consequences Of Corporate Plan Of Reorganization. |
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92-003
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Consumers Sales And Service Tax -- Services Furnished By Corporations Subject To The Control Of The Public Service Commission Are Not Subject To The Consumers Sales And Service Tax. Sales Of Tangible Personal Property By Corporations Subject To The Consumers Sales And Service Tax Unless Otherwise Exempt Pursuant To A Statutory Provision. Sales Of Property For The Purpose Of Resale Are Exempt From The Consumer Sales And Service Tax. Purchases Of Property Directly Used In A Transportation Activity By A Transportation Business Are Exempt From The Consumers Sales And Service Tax. |
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92-002
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Corporation Net Income Tax -- Method Of Filing Returns -- Financial Organizations Engaging In A Unitary Business That Have Their commercial Domiciles In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. Business Franchise Tax -- Method Of Filing Returns -- Financial Organizations Engaging In A Unitary Business That Have Their Commercial Domiciles In This State May, Upon Timely Request, Receive Permission To File A Combined Return In Lieu Of Filing Separate Returns. |
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92-001
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Reserved
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91-006
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Methodology For Determining The Number Of Jobs Attributable To Qualified Investment For Purposes Of The Business Investment And Jobs Expansion Tax Credit When The Three New Jobs Redetermination Period Begins Prior To March 10, 1990, But Ends After March 9, 1990. |
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91-005
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A Municipality Will Be Treated As The Owner Of A Power Plant For Purposes Of The West Virginia Business And Occupation Tax Exemptions Set Forth In Section 11-13-2m(b) And Section 11-13-2n(b)(1) Of The West Virginia Code, Where The Municipality Receives Substantial Revenues Or Benefits From The Operation Of The Facility And Where The Municipality Holds Legal Title To The Power Production Facility, Legal Title To Some Plant Site Realty, A License To Use Remaining Site Realty Not Owned By The Municipality, And All Easements, Rights Of Way, Licenses And Permits Relating To The Facility And Its Operation (Including The United States Federal Energy Regulatory Commission License To Construct, Operate And Maintain The Power Plant Project) And Where The Municipality Retains Substantial Legal Responsibilities And Sovereignty Relating To The Operation And Maintenance Of The Power Facility. |
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91-004
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Business Investment And Jobs Expansion Tax Credit - Application To Expansion Of A Manufacturing Plant. |
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91-003
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Consumers Sales Tax - Taxpayer's Customers Engaged In Business Of Private Charter Operations Are Qualified Operators Of Aircraft For Purposes Of Exemption Provided By W.Va. Code § 11-15-9(mm) - Apportionment Of Use Between Exempt And Non-Exempt Activities For Purchases By Taxpayer Engaged In Aircraft Repair, Remodeling And Maintenance Appropriate Under W. Va. Code § 11-15-9(mm) - Customer Engaged In Business Of Aerial Photography Is Not Directly Using Aircraft Repair, Remodeling And Maintenance Services In Manufacturing Activity. |
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91-002
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Taxability Of Certain Investment Vehicles Under The West Virginia Personal Income Tax, West Virginia Corporation Net Income Tax And West Virginia Business Franchise Tax SUPERCEDED - SEE TAA 93-002 |
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91-001
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Reserved
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90-006
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Consumers' Sales Tax -- Contracting -- Construction of Manufacturing Facility under Lump Sum Contract for Turnkey Project -- Contract Provisions Appointing Contractor as Purchasing Agent and Contract Provisions Requiring Contractor, after Selecting Vendors or Subcontractors of Tangible Personal Property, to Give Owner Opportunity to Direct Purchase Tangible Personal Property or Taxable Services Held Inconsistent with Turnkey Contract Provisions and Liability of Contractor to Defeat Contractor's Liability for Consumers' Sales Tax on Such Purchases |
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90-005
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Not Issued
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90-004
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Consumers' Sales and Use Taxes -- Application of Definition of Contracting to Retailer of Commercial Equipment after June 30, 1989 |
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90-003
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Coal Purchased Outside of West Virginia Subject to Severance Tax on Value Added by Treatment Processes Conducted in West Virginia |
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90-002
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Financial Planning Services for Which an Investment Advisor's License Is Required under West Virginia Code § 32-2-201 et. seq. Qualify as Professional Services Excepted from the Imposition of Consumers' Sales and Service Tax |
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90-001
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Reserved
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89-009
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Commodity Brokers Are Required to Collect Sales and Service Tax on Commissions Earned |
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89-008
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Applicability of Transition Rule in W. Va. Code § 11-15-8(b)(3) to Capital Improvement for Which Certificate of Need Was Issued by West Virginia Health Care Cost Review Authority |
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89-007
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Computerized Testing Services Not Eligible for Electronic Data Processing Exemption from Sales Tax |
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89-006
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Taxability of Sales to Government Employees on Official Business |
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89-005
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Consumers' Sales and Service Tax Exemption for Government Purchases |
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89-004
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Sales Tax on Advertisement and Home Shopping Sales Broadcast by Networks |
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89-003
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Sales Tax on Country Clubs |
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89-002
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West Virginia Capital Company Act -- Whether an Investment Is Made During Taxable Year in Which Investor Deposit's Funds with Escrow Agent or During the Taxable Year in Which Tax Credit Is Certified |
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89-001
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Reserved
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88-016
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Request for Technical Assistance Advisory Relating to Application of Sales Tax Exemptions to Construction and Operation of an Electric Power and Saleable Steam Co-generation Facility |
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88-015
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Corporation Net Income Tax -- Credit Against Tax for B&O Taxes -- Disallowance of Interest Expense Shown on Line 18 of Federal Form as Offset to Interest Income Not Subject to B&O Tax |
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88-014
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Corporation Net Income Tax -- Determination of West Virginia Net Operating Loss Deduction for 1988 Calendar Year When Members of Affiliated Group Previously Filed Consolidated Federal Income Tax Returns. Those Corporations with Nexus Filing Separate West Virginia Corporation Net Income Tax Returns and There Is an Election to File a 1988 Consolidated West Virginia Corporation Net Income Tax Return |
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88-013
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Technical Assistance Advisory Relating to Sales Tax Consequences and the Activity of Manufacturing |
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88-012
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Request for a Technical Assistance Advisory Relating to Sales Tax and the Property Factor Used in Apportionment for Corporation Net Income Tax and Business Franchise Tax Purposes |
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88-011
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Waiver by Partners of Credit Which Might Pass Through a Partnership to its Partners under the West Virginia Capital Company Act |
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88-011R
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This Technical Assistance Advisory Supersedes Technical Assistance Advisory 88-011, Which Is of No Further Effect. Waiver by Partnership of Credit Which Might Pass Through a Partnership to its Partners under the West Virginia Capital Company Act |
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88-010
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A Mathematical Procedure to Be Used in Business Investment and Jobs Expansion Tax Credit Computations for Determining the Section 11-13C-4b(c)(3) and Section 11-13C-5(c)(2), (d)(2), (e)(2), (f)(2), (g)(2), (h)(2) and (i)(3) Payroll Based Tax Liability Apportionment Fraction for Multiple Project Project Participants or Multiple Business Investment and Jobs Expansion Tax Credit Taxpayers and Entities Participating in Projects Where One or More Participants Are Multiple Project Project Participants or Multiple Business Investment and Jobs Expansion Tax Credit Taxpayers |
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88-010R
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This Technical Assistant Advisory Supersedes Technical Assistance Advisory No. 88-010, Which Is of No Further Effect. A Mathematical Procedure to Be Used in Business Investment and Jobs Expansion Tax Credit Computations for Determining the Section 11-13C-4b(c)(3) and Section 11-13C-5(c)(2), (d)(2), (e)(2), (f)(2), (g)(2), (h)(2) and (i)(3) Payroll Based Tax Liability Apportionment Fraction for Multiple Project Project Participants or Multiple Business Investment and Jobs Expansion Tax Credit Taxpayers and Entities Participating in Projects Where One or More Participants Are Multiple Project Project Participants or Multiple Business Investment and Jobs Expansion Tax Credit Taxpayers |
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88-009
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Leases of Natural Reserves Capable of Ten Years Sustained Production Are Qualified Investment for Business Investment and Jobs Expansion Tax Credit |
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88-009R
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This Technical Assistant Advisory Supersedes Technical Assistance Advisory No. 88-009, Which Is of No Further Effect. Leases of Natural Resource Reserves as Qualified Investment for Business Investment and Jobs Expansion Tax Credit |
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88-008
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Sales of Installed Windows Where Installation Performed by Third-Party Exempt from Sales Tax as Contracting |
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88-007
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Application of Consumers' Sales and Service Tax to Sales of Repossessed Collateral by Banking Institutions |
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88-006
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Application of the West Virginia Capital Company Tax Credit by a Partnership and its Partners |
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88-005
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Consumers' Sales Tax Imposed on Musical Exercise Program |
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88-004
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CUT - Whether the Agent of a Governmental Entity May Claim the Consumers' Sales and Use Tax Exemptions Available to its Principal When Purchasing Tangible Personal Property or Taxable Services from Vendors on Behalf of its Principal; CUT - Whether the Rental of Real and Tangible Personal Property Directly Used in Manufacturing Is Exempt from Consumers' Sales and Use Taxes; BFT/CNIT - Whether Leased Property May Be Excluded from the Property Factor of the Business Franchise Tax and the Corporation Net Income Tax Apportionment Formulas Until Such Time as Annual Rent Becomes Payable Under an Operating Lease? |
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88-003
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Sales and Use Tax Consequences of Continuing Professional Education Courses |
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88-002
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Application of Tax Credits Allowed Under Chapter 11, Article 13D, Section 3a of the West Virginia Code to Sales and Use Tax Liabilities |
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88-001
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Reserved
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87-006
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Application of Bank for Permission to Include Amount of Consumers' Sales Tax Due on a Taxable Transaction in the Amount Charged Rather than as an Addition to the Amount Charged |
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87-005
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Exemption from Payment of Consumers' Sales and Use Taxes for Organizations Which Make Casual and Occasional Sales Not Conducted in a Repeated Manner or in the Ordinary Course of Repetitive and Successive Transactions of Like Character and Which Are Qualified Under Section 501(c)(3) of the Internal Revenue Code of 1986 |
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87-004
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Not Issued
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87-003
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PIT and CNIT Treatment of Interest Income from General Obligations of Puerto Rico; and PIT and CNIT Treatment of Distributions from Regulated Invested Companies (RIC) Investing Solely in General Obligations of Puerto Rico |
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87-002
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Application of West Virginia Capital Company Tax Credit Against Installment Payments of Estimated Tax; Three Year Carry-Back and Five Year Carry-Forward of Unused Credit |
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87-001
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Reserved
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86-003
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West Virginia Corporation Taxed on Construction Contracts Reportable Under W. Va. Code § 11-13-2e Using the Completed Contract Method of Accounting |
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86-002R
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Bonds Exempt from State Income Taxation |
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86-001
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General Procedures Regarding Requests for Issuance and Effect of Technical Assistance Advisories |