West Virginia Code of State Rules Agency 110 - Tax
West Virginia Code of State Rules – Agency 110: Tax (State Tax Department)
📘 Overview
Agency 110 establishes the Legislative Rules of the West Virginia State Tax Department.
Codified primarily under Title 110 CSR, these rules dictate various aspects of state tax administration, including property appraisal, personal income, sales and use tax, severance tax, and other taxation matters (regulations.justia.com, casetext.com).
🗂 Key Rule Series in Title 110
Here are the main series under Agency 110:
110‑01 – Appraisal & Ad Valorem Property Tax
110‑01: Procedures for statewide reappraisals for ad valorem property taxes
110‑01A to 01P: Specialized valuation methods, e.g.:
Farmland (01A)
Natural resources like coal, oil, gas, and timberland (01H, 01I, 01J, 01K)
Public utility property (01M)
Vehicles, watercraft, aircraft, commercial/industrial property (01N, 01P) (regulations.justia.com, tax.wv.gov)
110‑02 – Property Tax Administration
Defines electronic data processing/network standards for tax administration (regulations.justia.com)
110‑03 – Property Tax Exemptions & Reviews
Covers exemptions from ad valorem taxation and compliance procedures for assessors (regulations.justia.com)
110‑04 – Percentage-of-Completion Valuation
Applies to improvements and infrastructure in recorded plats (regulations.justia.com)
110‑06, 06A, 06D – Special Tax Credit & Fee Rules
Pollution control facility regulations (06)
Solid waste assessment fee (06A)
Alternative-fuel motor vehicle tax credit (06D) (regulations.justia.com)
110‑15 – Sales & Use Tax
Contains rules for exemption certificates (e.g., government contractor exemptions) (law.cornell.edu)
110‑21 – Personal Income Tax
Includes rules concerning:
Low-income exclusion (21A, effective June 1, 1997) (law.cornell.edu)
Coal severance tax rebates (21F)
Income tax credits for property taxes paid (21B, 21G, 21H) (apps.sos.wv.gov)
✅ Example: Government Contractor Exemption
Under 110 CSR 15, §109 et seq., a prime contractor can obtain a Government Contractor Material Purchase Certificate to make tax-exempt material purchases for government contracts; vendors must document the certificate number to validate the exemption (law.cornell.edu).
🧭 Summary
Agency 110 comprises a wide-ranging suite of tax rules, including:
Real and personal property valuation and exemptions
Personal and corporate income tax provisions
Sales & use tax regulations
Special tax credits and fees
These rules support statutes found throughout WV Code chapters 11–13, 29A, and others.
💡 Next Steps
Would you like to explore a specific series or rule in detail, such as:
How farmland is appraised (110‑01A)?
Details on the low‑income exclusion (110‑21A)?
Sales tax exemptions for contractors (110‑15)?
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