CHAPTER 11. TAXATION.

§11-13-3. Exemptions; annual exemption and periods thereof.

(a) Monthly exemption. –- For any tax imposed under the provisions of this article with respect to any period beginning on or after July 1, 1985, there is an exemption in every case of $41.67 per month in amount of tax computed under the provisions of this article. Only one exemption is allowed to any one person, whether the person exercises one or more privileges taxable hereunder.

(b) Exemptions from tax. –- The provisions of this article do not apply to:

(1) Insurance companies which pay the State of West Virginia a tax upon premiums: Provided, That the exemption does not extend to that part of the gross income of insurance companies which is received for the use of real property, other than property in which any company maintains its office or offices, in this state, whether the income is in the form of rentals or royalties;

(2) Nonprofit cemetery companies organized and operated for the exclusive benefit of their members;

(3) Fraternal societies, organizations and associations organized and operated for the exclusive benefit of their members and not for profit: Provided, That the exemption does not extend to that part of the gross income arising from the sale of alcoholic liquor, food and related services of fraternal societies, organizations and associations which are licensed as private clubs under the provisions of article seven, chapter sixty of this code;

(4) Corporations, associations and societies organized and operated exclusively for religious or charitable purposes and production credit associations, organized under the provisions of the federal Farm Credit Act of 1933;

(5) Any credit union organized under the provisions of chapter thirty-one of this code or any other chapter of this code: Provided, That the exemptions of this section do not apply to corporations or cooperative associations organized under the provisions of article four, chapter nineteen of this code;

(6) Gross income derived from advertising service rendered in the business of radio and television broadcasting;

(7) Gross income of a nonprofit homeowners' association received from assessments on its members for community services such as road maintenance, common area maintenance, water service, sewage service and security service; and

(8) Nonprofit water and sewer companies governed by the Public Service Commission of West Virginia and organized and operated for the exclusive benefit of their members.

Bills Affecting §11-13-3

2001 Regular Session: HB2454
2001 Regular Session: HB2604
2001 Regular Session: HB3031
2001 Regular Session: HB3108
2002 Regular Session: HB3031
2002 Regular Session: HB3108
2002 Regular Session: HB4437
2002 Regular Session: SB544
2002 Regular Session: SB651
2003 Regular Session: HB3135
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2004 Regular Session: HB3135
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: HB4047
2004 Regular Session: HB4393
2004 Regular Session: HB4648
2004 Regular Session: SB1
2004 Regular Session: SB23
2004 Regular Session: SB23
2004 Regular Session: SB194
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB678
2005 1X: HB103
2005 1X: HB103
2005 1X: SB1004
2005 1X: SB1004
2005 Regular Session: HB2198
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2540
2005 Regular Session: HB2554
2005 Regular Session: HB2873
2005 Regular Session: HB2999
2005 Regular Session: HB3226
2005 Regular Session: HB3231
2005 Regular Session: SB90
2005 Regular Session: SB167
2005 Regular Session: SB167
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB646
2005 Regular Session: SB724
2005 Regular Session: SB730
2006 Regular Session: HB2198
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2540
2006 Regular Session: HB2554
2006 Regular Session: HB3231
2006 Regular Session: HB4442
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4784
2006 Regular Session: SB17
2006 Regular Session: SB117
2006 Regular Session: SB117
2006 Regular Session: SB148
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB651
2007 Regular Session: HB2240
2007 Regular Session: HB2539
2007 Regular Session: HB2561
2007 Regular Session: HB2721
2007 Regular Session: HB3100
2007 Regular Session: HB3104
2007 Regular Session: HB3145
2007 Regular Session: HB3145
2007 Regular Session: SB124
2007 Regular Session: SB455
2007 Regular Session: SB455
2007 Regular Session: SB560
2007 Regular Session: SB691
2007 Regular Session: SB752
2007 Regular Session: SB752
2008 Regular Session: HB2240
2008 Regular Session: HB2539
2008 Regular Session: HB2561
2008 Regular Session: HB2721
2008 Regular Session: HB3104
2008 Regular Session: HB4128
2008 Regular Session: HB4684
2008 Regular Session: HB4684
2008 Regular Session: SB15
2008 Regular Session: SB17
2008 Regular Session: SB117
2008 Regular Session: SB117
2008 Regular Session: SB215
2008 Regular Session: SB680
2009 Regular Session: HB2014
2009 Regular Session: HB2084
2009 Regular Session: HB2252
2009 Regular Session: HB2314
2009 Regular Session: HB2535
2009 Regular Session: HB2859
2009 Regular Session: HB3081
2009 Regular Session: HB3179
2009 Regular Session: HB3179
2009 Regular Session: HB3262
2009 Regular Session: HB3271
2009 Regular Session: SB332
2009 Regular Session: SB371
2009 Regular Session: SB371
2009 Regular Session: SB592
2009 Regular Session: SB608
2009 Regular Session: SB610
2009 Regular Session: SB610
2009 Regular Session: SB696
2009 Regular Session: SB727
2009 Regular Session: SB728
2009 Regular Session: SB728
2009 Regular Session: SB755
2009 Regular Session: SB755
2010 Regular Session: HB2014
2010 Regular Session: HB2084
2010 Regular Session: HB2252
2010 Regular Session: HB2314
2010 Regular Session: HB3081
2010 Regular Session: HB3262
2010 Regular Session: HB4274
2010 Regular Session: HB4315
2010 Regular Session: SB127
2010 Regular Session: SB162
2010 Regular Session: SB441
2011 Regular Session: HB2030
2011 Regular Session: HB2258
2011 Regular Session: HB2776
2011 Regular Session: HB3099
2011 Regular Session: HB3099
2011 Regular Session: HB3169
2011 Regular Session: HB3218
2011 Regular Session: SB465
2011 Regular Session: SB465
2011 Regular Session: SB466
2011 Regular Session: SB518
2012 Regular Session: HB2030
2012 Regular Session: HB2258
2012 Regular Session: HB4088
2012 Regular Session: HB4088
2012 Regular Session: SB208
2012 Regular Session: SB208
2012 Regular Session: SB419
2012 Regular Session: SB654
2013 Regular Session: HB2875
2013 Regular Session: HB3040
2013 Regular Session: HB3097
2013 Regular Session: SB551
2014 Regular Session: HB2875
2014 Regular Session: HB3040
2014 Regular Session: HB3097
2014 Regular Session: HB4148
2014 Regular Session: SB213
2014 Regular Session: SB328
2015 Regular Session: HB2110
2015 Regular Session: HB2773
2015 Regular Session: SB130
2015 Regular Session: SB310
2015 Regular Session: SB338
2016 Regular Session: HB2110
2016 Regular Session: HB4210
2016 Regular Session: HB4486
2016 Regular Session: HB4536
2016 Regular Session: HB4563
2016 Regular Session: SB98
2016 Regular Session: SB293
2016 Regular Session: SB421
2016 Regular Session: SB654
2016 Regular Session: SB655
2016 Regular Session: SB705
2017 Regular Session: HB2513
2017 Regular Session: HB2718
2017 Regular Session: HB2816
2017 Regular Session: HB3050
2017 Regular Session: SB291
2017 Regular Session: SB375
2017 Regular Session: SB377
2017 Regular Session: SB378
2017 Regular Session: SB478
2018 Regular Session: HB4144
2018 Regular Session: HB4205
2018 Regular Session: HB4213
2018 Regular Session: HB4541
2018 Regular Session: SB97
2018 Regular Session: SB126
2018 Regular Session: SB263
2018 Regular Session: SB289
2019 1X: HB117
2019 1X: SB1003
2019 Regular Session: HB2569
2019 Regular Session: HB2659
2019 Regular Session: HB2726
2019 Regular Session: HB2734
2019 Regular Session: HB2767
2019 Regular Session: HB2829
2019 Regular Session: HB2941
2019 Regular Session: HB2941
2019 Regular Session: HB3142
2019 Regular Session: SB52
2020 Regular Session: HB2569
2020 Regular Session: HB2659
2020 Regular Session: HB2941
2020 Regular Session: HB2941
2020 Regular Session: HB4382
2020 Regular Session: HB4382
2020 Regular Session: HB4465
2020 Regular Session: HB4775
2020 Regular Session: HB4966
2020 Regular Session: SB315
2020 Regular Session: SB731
2020 Regular Session: SB816
2021 Regular Session: HB2096
2021 Regular Session: HB2096
2021 Regular Session: HB2101
2021 Regular Session: HB2244
2021 Regular Session: SB445
2021 Regular Session: SB445
2021 Regular Session: SB600