WEST virginia Legislature
2017 FIRST EXTRAORDINARY session
House Bill 109
By Delegate Pushkin
[Introduced May 16,
to the Committee on Finance.]
A BILL to amend and reenact §16A-9-1, enacted during the 2017 Regular Session of the Legislature, as an amendment to the Code of West Virginia, 1931, as amended, relating to making medical cannabis subject to the consumer sales and service tax.
Be it enacted by the Legislature of West Virginia:
That §16A-9-1, enacted during the 2017 Regular Session of the Legislature, be amended and reenacted as an amendment to the Code of West Virginia, 1931, as amended, to read as follows:
ARTICLE 9. tax on medical cannabis.
§16A-9-1. Tax on medical cannabis.
(a) Tax imposed. — A tax is imposed on the gross receipts of a grower/processor received from the sale of medical cannabis by a grower/processor to a dispensary, to be paid by the grower/processor, at the rate of ten percent. The tax shall be charged against and be paid by the grower/processor and shall not be added as a separate charge or line item on any sales slip, invoice, receipt or other statement or memorandum of the price paid by a dispensary, patient or caregiver.
(b) Payment of tax and reports. — A grower/processor shall make quarterly payments under this section for each calendar quarter at the rate prescribed in subsection (a) on the gross receipts for the calendar quarter. The tax shall be due and payable on the 20th day of January, April, July and October for the preceding calendar quarter on a form prescribed by the Department of Revenue.
(c) Deposit of proceeds. — All money received from the tax imposed under subsection (a) shall be deposited into the fund.
Consumer sales and service tax. — Medical cannabis shall not
be subject to a sales tax the consumers sales and service tax
established in section three, article fifteen, chapter eleven of this code.
(e) Information. — A grower/processor that sells medical cannabis shall provide to the Department of Revenue information required by the bureau.
NOTE: The purpose of this bill is to allow the collection of sales tax on medical cannabis.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.