H. B. 2009
(By Delegate Carmichael)
February 9, 2005
; referred to the
Committee on Finance.]
A BILL to amend the code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-15C-1, §11-15C-2,
§11-15C-3 and §11-15C-4, all relating to a tax exemption on
certain sales of clothing.
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 article, designated §11-15C-1, §11-15C-2,
§11-15C-3 and §11-15C-4, all to read as follows:
ARTICLE 15C. WEST VIRGINIA RESIDENTS' TAX RELIEF ACT OF 2005.
§11-15C-1. Short title.
This article may be cited as the "Tax Relief Act of 2005."
§11-15C-2. Sales tax waived on purchases of certain clothing
No tax levied under the provisions of article fifteen of this
chapter may be collected on sales of clothing.
§11-15C-3. Definitions; exceptions.
As used in this article, the term "clothing" means any article
of wearing apparel, including footwear, intended to be worn on or
about the human body.
For purposes of this article, the term "clothing" does not
include watches, watchbands, jewelry, handbags, handkerchiefs,
umbrellas, scarves, ties, headbands or belt buckles.
§11-15C-4. Authorization for mandatory legislative rules.
The commissioner of the division of tax shall propose rules to
implement the intent of this article, submitting the rules for
legislative approval in accordance with the provisions of article
three, chapter twenty-nine-a of this code.
NOTE: The purpose of this bill is to remove the consumer's
sales tax on sales of clothing. The tax commissioner is authorized
to propose rules to further the intent of the article.
This article is new; therefore, strike-throughs and
underscoring have been omitted.