The term marketplace facilitator is defined in West Virginia Code § 11-15A-1(b)(8) and means a person that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages:
- Directly, or indirectly, through one or more affiliated persons, in any of the following:
- Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
- Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together;
- Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
- Software development or research and development activities related to any of the activities described in § 11-15A-1(b)(7)(B) of this code, if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
- In any of the following activities with respect to the seller's products:
- (i) Payment processing services;
- (ii) Fulfillment or storage services;
- (iii) Listing products for sale;
- (iv) Setting prices;
- (v) Branding sales as those of the marketplace facilitator;
- (vi) Order taking;
- (vii) Advertising or promotion; or
- (viii) Providing customer service or accepting or assisting with returns or exchanges.
The term marketplace facilitator does not include a payment processor business appointed by a merchant to handle payment transactions from various channels, such as credit cards and debit cards, and whose sole activity with respect to marketplace sales is to handle payment transactions between two parties.
The term affiliated person is defined in West Virginia Code § 11-15A-1(b)(1) and means a person that, with respect to another person:
- Has an ownership interest of more than 5%, whether direct or indirect, in the other person; or
- Is related to the other person because a third person, or group of third persons who are affiliated persons with respect to each other, holds an ownership interest of more than 5%, whether direct or indirect, in the related persons.
The term marketplace seller is defined in West Virginia Code § 11-15A-1(b)(9) and means a seller that makes retail sales through any physical or electronic marketplaces operated by a marketplace facilitator or directly resulting from a referral by a referrer, regardless of whether the seller is required to be registered with the Tax Commissioner as provided in § 11-12 et seq. of this code.
The term platform is defined in West Virginia Code § 11-15A-1(b)(12) and means an electronic or physical medium, including, but not limited to, a website or catalog, operated by a referrer.
The term referral is defined in West Virginia Code § 11-15A-1(b)(17) and means the transfer by a referrer of a potential customer to a marketplace seller who advertises or lists products for sale on the referrer's platform.
The term referrer is defined in West Virginia Code § 11-15A-1(b)(18)(A) and means a person, other than a person engaging in the business of printing a newspaper or publishing a newspaper as defined in § 11-15A-1(b)(10) of this code, who contracts or otherwise agrees with a seller to list or advertise for sale one or more items in any medium, including a website or catalog; receives a commission, fee, or other consideration from the seller for the listing or advertisement; transfers, via telephone, internet link, or other means, a purchaser to a seller or an affiliated person to complete the sale; and does not collect receipts from the purchasers for the transaction.
The term referrer does not include a person that:
- Provides internet advertising services; and
- Does not ever provide either the marketplace seller's shipping terms or advertise whether a marketplace seller charges sales and use taxes. West Virginia Code § 11-15A-1(b)(18)(B).
The term retailer is defined in West Virginia Code § 11-15A-1(b)(23) and means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this state: Provided, That when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this article;
The term seller is defined in West Virginia Code § 11-15A-1(b)(26) and means a retailer, and includes every person selling or leasing tangible personal property or custom software or furnishing a taxable service in a transaction that is subject to the tax imposed by this article;
The term solicitor is defined in West Virginia Code § 11-15A-1(b)(27) and means a person that directly or indirectly solicits business for a retailer.