ENROLLED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 474
(By Senators Tomblin, Mr. President, and Caruth,
By Request of the Executive)
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[Passed March 8, 2008; in effect ninety days from passage.]
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AN ACT to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9j, relating
to providing a limited annual exemption from the consumers
sales and service tax for purchases of eligible specified
exempt Energy Star qualified products; specifying time period
for exemption; and specifying definition.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-15-9j, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9j. Annual exemption for purchases of energy efficient
products.
(a) There is established an annual sales tax holiday on the sale of specified Energy Star qualified products from the taxes
imposed by this article if:
(1)(A) The sales price of the specified Energy Star qualified
product is two thousand five hundred dollars or less per purchase
for noncommercial home or personal use; and
(B) The sale takes place in two thousand eight during a period
beginning at 12:01 a.m. eastern daylight time on the first day of
September and ending at 11:59 p.m. eastern daylight time on the
seventh day of September; or
(2)(A) The sales price of the specified Energy Star qualified
product is five thousand dollars or less per purchase for
noncommercial home or personal use; and
(B) The sale takes place in two thousand nine during a period
beginning at 12:01 a.m. eastern daylight time on the first day of
September and ending at 11:59 p.m. eastern daylight time on the
thirtieth day of November; or
(C) In two thousand ten during a period beginning at 12:01
a.m. eastern daylight time on the first day of September and ending
at 11:59 p.m. eastern daylight time on the thirtieth day of
November.
(b) This section does not apply to tangible personal property
for use in a trade or business.
(c) Definition. -- As used in this section, the term "Energy
Star qualified product" means a product that meets the energy efficient guidelines set by the United States Environmental
Protection Agency and the United States Department of Energy that
are authorized to carry the Energy Star label. Covered products
are those listed at www.energystar.gov or successor address.