Form Wv/bot-301e - 2004 West Virginia Annual Business & Occupation Tax Return Electric Power Businesses Page 2
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3WV/BOT-301E
ELECTRIC POWER BUSINESSES
PAGE -2-
(REV 9/03)
NAME___________________________________________________________________
IDENTIFICATION NUMBER__________________________________________________
PERIOD:____________________
SCHEDULE A
Effective January 1, 1998 all Electric Power Companies shall determine their Business and Occupation Tax Liability under
Section 11-13-2o
Column 1
Column 2
Column 3
Column 4
Column 5
SECTION I
Electric Power
Annual Gross
Exclusions Col. 1
Annual Taxable
$ Tax Rate
Tax
W. Va. Code § 11-13-2o
Generating Capacity
Multiplied By 21/26
Capacity (KW) (For
($/kw)
Electric Power Available for Resale:
(KW) (Line 3 and 4a)
(Lines 3 and 4a)
Lines 3 and 4a
Generated or Produced
Col1 less Col 2
(W. Va. Code § 11-13-2n (a)(1)
Electric Power Generated or
22.78
1
Produced in West Virginia
Regardless of Place of Sale
Electric Power Generated or
Produced in West Virginia at
20.70
2
Desulfruization Units on or after
January 31, 1996
Electric Power Generated from
22.78
3
Gob or Mine Refuse Available
for Sale
a.
22.78
Electric Power Generated or
Produced in West Virginia with
b. KWH Sold
4
Sales and Demand Charges
0.0005
Exceeding 200,000 Kilowatts
per Hour/Year/Customer
c. Enter in Column 5 the lesser tax of 4a or 4b
5
Gross Amount of Tax - Schedule A, Section 1 (Total of Lines 1, 2, 3 and 4c)
SECTION II
Column 1
Column 2
Column 3
Column 4
Column 5
Electric Power Sold in West Virginia
NOT Generated or Produced in West
Virginia by Taxpayer
Number of
Amount of
Net
$ Tax
Tax
(W.Va. Code § 11-13-2o)
Kilowatt Hours
Exclusions
Kilowatt Hours
Rate
Electric Power Sold in West Virginia
(kilowatt hours)
(KWH)
NOT Generated or Produced in West
Virginia by Taxpayer
(W.Va. Code § 11-13-2n(a)(2)
Electric Power Sold in West Virginia
6
.0019
but NOT Generated or Produced in
West Virginia by Taxpayer
Electric Power NOT Generated or
7
Produced in West Virginia with Sales
.0005
and Demand Charges Exceeding
200,000 Kilowatts per Hour/Year/
Customer
8
Gross Amount of Tax - Schedule A, Section II (Total of Lines 6 and 7)
9
LESS Credit for Electric Power Generation Tax Paid to Other States
10
Net Tax for Schedule A, Section II (Line 8 less Line 9)
11
Gross Amount of Tax - Schedule A, Section I Plus Section II (Line 5 plus Line 10)
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