W. Va. Code § 24D-1-27
Current method of taxation preserved
West Virginia · West Virginia Code Chapter 24D — Cable Television · Status: effective
Cite this
- Citation
- W. Va. Code § 24D-1-27, Current method of taxation preserved, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2377333
- Permanent ID
ys:prov:2377333@1- SHA-256
715cc4647e484e9a40b193fd2bbb91a7ad0f4e8f0606a91c2be17bc5c534f461
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Enactment of the amendments to section three, article one, chapter twenty-four of this code and this article in the year 1999 shall in no way change how cable television providers, cable television property and cable television services are taxed by this state or its political subdivisions after the effective date of this enactment. For tax purposes, providers of cable television services who do not provide telephone services over the same system are not engaged in providing a public service and are neither a public service business nor a public utility as those terms were used in the tax laws of this state and its political subdivisions on December 31, 1998, and the cable television service furnished by them is not a service subject to regulation by the Public Service Commission for purposes of exemption from tax under section eight, article fifteen, chapter eleven of this code. This method of taxing providers of cable television services, their property and services shall remain in effect until affirmatively changed by the Legislature.