2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13B. TELECOMMUNICATIONS TAX.
§11-13B-3. Tax imposed on telecommunications businesses; effective date.

§11-13B-3. Tax imposed on telecommunications businesses; effective date.

(a) Tax imposed. -- Upon every telecommunications business selling or furnishing telegraph, telephone or other telecommunications service, there is hereby imposed an annual privilege tax on account of the business, or other activities, of the taxpayer engaged in or carried on within this state, during the taxable year. The amount of taxes due shall be determined by application of rates against gross income, as specified in subsection (b) for telecommunications business effective on and after the first day of July, one thousand nine hundred eighty-seven.

(b) Tax rate. -- The liability of a taxpayer under this article shall be four percent of the sum of:

(A) Its gross income from all telecommunications business beginning and ending within this state, and

(B) Its gross income apportioned to this state from all telecommunications business that either begins or ends in this state.

(c) Exemptions. -- This section shall not apply to telecommunications services provided by municipalities, or by any other political subdivisions of this state.

(d) Apportionment of certain income of telecommunications companies. -- Gross revenues of telecommunications companies derived from one point business in this state shall be apportionedto the state of West Virginia in the same proportion that the length of such company's communications pathways, weighted by the number of channels such pathways are capable of carrying, in West Virginia bears to the total length of such company's communications pathways, weighted by the number of channels such pathways are capable of carrying, located everywhere in the United States, its territories, and possessions.