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Introduced Version House Bill 2112 History

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Key: Green = existing Code. Red = new code to be enacted


H. B. 2112


(By Delegate R. M. Thompson)

[Introduced February 14, 2001; referred to the

Committee on Finance.]





A BILL to amend chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new article, designated article fifteen-b, relating to a one-time weekend tax exemption on sales of school clothing and supplies for children during the month of August, two thousand one.

Be it enacted by the Legislature of West Virginia:

That chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new article, designated article fifteen-b, to read as follows:

ARTICLE 15B. Sales Tax Holiday Act of 2001.

§11-15B-1. Short title.

This article may be cited as the "Sales Tax Holiday Act of 2001."

§11-15B-2. Sales tax waived on purchases of school clothing and supplies.

No tax levied under the provisions of article fifteen of this chapter may be collected on sales of clothing and supplies purchased for school related purposes for children aged eighteen years or younger during the period from 12:01 a.m., August 10, 2001, through midnight, August 12, 2001.
§11-15B-3. Definitions; exceptions.
As used in this article:
(1)"Clothing" means any article of wearing apparel, including footwear, intended to be worn on or about the human body while attending school or school sponsored functions; and
(2) "Supplies" means any item used to assist a student in the preparation or performance of school assignments, including, but not limited to, computers, school books, notebooks, paper and writing instruments.
§11-15B-4. Rules.

The commissioner of the division of tax shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement the provisions of this article.


NOTE: The purpose of this bill is to implement to a one-time weekend tax exemption on sales of school clothing and supplies for children during the month of August, 2001.

This article is new; therefore, strike-throughs and underscoring have been omitted.









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