Definitions

3.1. Unless a specific definition is provided under this section heading, or the context in which the term is used clearly requires a different meaning, the definitions of terms used in this rule are the same as the definitions of those terms found in W. Va. Code §11-15-1, et seq., §11-15A-1, et seq., and §11-15B-1, et seq.

3.2. “Retailer,” “seller,” and “vendor” may be used interchangeably in this rule, and are generally defined as those terms are defined in W. Va. Code §11-15-1, et seq., §11-15A-1, et seq., and §11-15B-1, et seq.

3.3. “Sales tax” means the West Virginia Consumers Sales and Service Tax set forth in W. Va. Code §11-15-1, et seq. Unless context requires that the term refer only to the West Virginia Consumers Sales and Service Tax, “sales tax” should be understood to implicitly also mean the West Virginia Use Tax set forth in W. Va. Code §11-15A-1, et seq., as the two taxes are complementary.

3.4. “Use tax” means the West Virginia Use Tax set forth in W. Va. Code §11-15A-1, et seq. Unless context requires that the term refer only to the West Virginia Use Tax, “use tax” should be understood to implicitly also mean the West Virginia Consumers Sales and Service Tax set forth in W. Va. Code §11-15-1, et seq., as the two taxes are complementary.