§11-13-2. Imposition of privilege tax.
(a) Imposition of tax. - There is hereby levied and shall be collected annual privilege taxes against the persons, on account of their business and other activities, and in the amount to be determined by the application of rates against the measures of tax as set forth in sections two-d, two-e, two-f, two-m, two-n and two-o of this article.
(b) If any person liable for any tax under section two-m shall ship or transport his products or any part thereof out of the state without making sale of such products, the value of the products in the condition or form in which they exist immediately before transportation out of the state shall be the basis for the assessment of the tax imposed in the applicable section, except in those instances in which another measure of the tax is expressly provided. The Tax Commissioner shall prescribe equitable and uniform rules for ascertaining the value.
(c) In determining value, however, as regards sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the Tax Commissioner shall prescribe uniform and equitable rules for determining the value upon which the applicable privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character where no common interest exists between the buyer and seller but the circumstances and conditions are otherwise similar.
Notes of Decisions
Duquesne Light Co. v. State Tax Dept., 327 S.E.2d 683 (W. Va. 1984).
· cites it 4× “[8] However, W.Va. Code, 11-13-2, was also amended in 1978 to bring equality to the measurement of the value between Sections 2d and 2m taxes: "If any person liable for any tax under sections two-a, two-1 or two-m [§§ 11-13-2a, 11-13-21 or 11-13-2m] shall ship or transport his…”
Ashland Oil, Inc. v. Rose, 350 S.E.2d 531 (W. Va. 1986).
· cites it 4× “At the time Armco was decided, and during the audit period in this case, W.Va.Code § 11-13-2 (1974) included an exception from the wholesale tax for manufacturers and producers of natural resources within West Virginia who sold their products at wholesale in West Virginia.”
Appalachian Power Co. v. State Tax Dep't, 466 S.E.2d 424 (W. Va. 1995).
“her directly or indirectly through the activity of others, in whole or in part, or in the business of selling electricity to consumers, or in both businesses, the tax imposed by section two [§ 11-13-2] of this article shall be equal to: "(1) Twenty-six hundredths of one cent…”
Armco, Inc. v. Hardesty, 303 S.E.2d 706 (W. Va. 1983).
· cites it 4× “This argument is predicated on the language of W.Va.Code, 11-13-2, 7 which gives an exemption to those engaged in severing or extracting natural resources (W.”
Town of Burnsville v. Cline, 425 S.E.2d 186 (W. Va. 1992).
· cites it 4× “West Virginia Code §§ 11-13-25 and 8-13-5 provide the authority for cities, towns, and villages to impose a business and occupation tax within the guidelines provided by W.Va.Code § 11-13-2, now that the State of West Virginia no longer taxes businesses and occupations.”
Koppers Co., Inc. v. Dailey, 280 S.E.2d 248 (W. Va. 1981).
“6 W. Va. Code, 11-13-2, et seq., imposes a business and occupation tax on the following activities: severancé of coal and other natural resources; manufacturing; selling tangible property; public service or utility business; contracting; operating amusements; service business…”
Chesapeake & Ohio Ry. Co. v. Rose, 651 F. Supp. 1463 (S.D.W. Va 1985).
· cites it 2× “W.Va.Code § 11-13-2 (1983 & Supp.1985). The concept of privilege which is common in state business taxation justifies such taxation under the benefits received theory.”
JC Penney Co., Inc. v. Hardesty, 264 S.E.2d 604 (W. Va. 1980).
“[5] W.Va.Code, 11-13-2, et seq., imposes a business and occupation tax on the following activities: severance of coal and other natural resources; manufacturing; selling tangible property; public service or utility business; contracting; operating amusements; service business…”
Hydraulics, Inc. v. Dailey, 301 S.E.2d 605 (W. Va. 1983).
“1 These appeals were consolidated so that we could answer one question: whether the sale of replacement parts affixed to machinery belonging to out-of-state customers, picked up from them and brought to West Virginia for repairs, then returned to them, is taxable pursuant to…”
J. C. Penney Co. v. Haradesty, 264 S.E.2d 604 (W. Va. 1979).
“W. Va. Code, 11-13-2, et seq., imposes a business and occupation tax on the following activities: severance of coal and other natural resources; manufacturing; selling tangible property; public service or utility business; contracting; operating amusements; service business not…”
W. Va. Code § 11-13-2(b): 1 case
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