West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6J-2 — Definitions
For the purposes of this article:
(1) "Network" means a group of two or more computer systems linked together;
(2) "Salvage value" means five percent of original cost; and
(3) "Server" means a computer or device on a network that manages network resources.
Source: official text