Form Bar-0 - West Virginia Business Activity Report - Department Of Tax And Revenue - 1994 Page 2
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1
2INSTRUCTIONS
FOR
FORM
BAR-0
or more of the following activities:
service the property or collect
Filing Requirements
All corporations and partnerships are
making, acquiring, selling or
income from the property; or
required to file Form BAR-0, West Virginia
servicing loans or extensions of
acquire or liquidate collateral relating
Business Activity Report, with the West
credit; leasing or acting as an
to the property.
Virginia Department of Tax and Revenue if
agent, broker or advisor in
they carry on any business activity or own or
connection with leasing real and
Due Date
personal property that is the
maintain property in West Virginia during the
You must file Form BAR-0 each year on or
year, unless they are exempt. (See below.)
economic equivalent of an
before the 15th day of the fourth month after
The filing of this report will not be a factor in
extension of credit: operating a
the close of your taxable year.
credit card business; rendering
determining whether your business is
subject to taxation.
estate or trust services; receiving,
Penalties
maintaining or otherwise handling
If you do not file Form BAR-0 when required,
Carrying on business activity or maintaining
deposits; or engaging in any other
you will lose your right under West Virginia
activity with an economic effect
law to file a lawsuit, except for lawsuits
property within West Virginia includes, but is
not limited to:
comparable to any of the above
related to your West Virginia tax liability.
maintaining an office or other place
activities.
of business in West Virginia;
You will not be able to use the courts (except
the presence of employees, agents,
Exempt entities. You do not have to file this
for activities or property described under
representatives or independent con-
report if:
“Exempt activities”) to enforce contracts or
tractors in West Virginia, if they are
during the taxable year for which a
to settle lawsuits that arise before the end of
conducting business on behalf of the
report is due, you are registered to
the last year for which you fail to file a timely
corporation or partnership, regard-
engage in business in West Virginia;
report.
less of whether the individual or
you filed a tax return for that taxable
person is residing or regularly
However, you may be allowed to pursue any
year for any taxes administered by
stationed in West Virginia;
the Department;
such lawsuits if you file any report due, pay
owning or maintaining real property,
you are a type of organization
all taxes, interest, and penalties due, or if
tangible personal property, or
expressly exempted from taxation by
you provide for them by posting a security
intangible property that is in West
West Virginia or federal statute or
bond with the Department.
Virginia;
regulation; or
sales of products or services to West
the activities or interests in property
West Virginia and Federal I.D.
Virginia customers who receive the
you owned in West Virginia consist
Numbers
product or service in West Virginia;
solely of activities or property
The West Virginia I.D. number is the
sales of services that are performed
expressly exempted from state
taxpayer's identification number assigned by
outside West Virginia, the benefits of
taxation by West Virginia or federal
the Department. If you do not have a West
which are consumed in West
statute or regulation.
Virginia I.D. number, apply for one by writing
Virginia;
to:
transactions with West Virginia cus-
Exempt activities . You are not required to
tomers that involve intangible prop-
file this report if your activities in West
West Virginia Department of
erty and result in income flowing to
Virginia relate solely to your ownership of an
Tax and Revenue
the corporation from within West
interest in the following property:
Taxpayer Services Division
Virginia;
real estate mortgage investment
P.O. Box 3784
leases of tangible personal property
conduits;
Charleston, WV 25337-3784
located in West Virginia;
real estate investment trusts;
sales and leases of West Virginia
regulated investment companies;
You should also fill in your federal I.D.
real estate; or
securitized loans; or
number, but do not use it in place of your
any activity described in item 8 on
secondary loan market assets from
West Virginia number.
the reverse side if done by a
which the interest is attributed to
financial organization which (1)
ob-
consumer or commercial loans.
Mail Form BAR-0 to:
tains or solicits by any means
West Virginia Department of
business with 20 or more persons in
Tax and Revenue
Secondary loan market assets are loans or
West Virginia, or (2) has gross
other similar payment obligations solicited
Internal Auditing Division
receipts of $100,000 or more from
and entered into by persons independent of
P.O. Box 3694
sources within West Virginia. The
and not acting on behalf of the owner.
Charleston, WV 25336-3694
term "financial organization" is
defined to include any holding com-
Exempt activities related to the above types
pany or regulated financial corpora-
of property include contacts with West
tion, or subsidiary thereof, or any
Virginia reasonably required to:
corporation which derives more than
evaluate and complete the acquisi-
50% of its gross receipts from one
tion or disposition of the property;
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