Introduced Version
House Bill 2180 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2180
(By Delegates Marshall, Miley and Moore)
[Introduced February 13, 2013; referred to the
Committee on Roads and Transportation then Finance.]
A BILL to amend and reenact §11-15-9i of the Code of West Virginia,
1931, as amended; and to amend said code by adding thereto a
new section, designated §17A-3-4a, all relating to special
equipment installed in a motor vehicle for the use of a person
with physical disabilities; excluding that equipment from the
sales and use tax; and excluding the value of equipment when
determining the value of the vehicle for imposition of the tax
on the privilege of effecting the certification of the title
of the vehicle.
Be it enacted by the Legislature of West Virginia:
That §11-15-9i of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that said code be amended by adding
thereto a new section, designated §17A-3-4a, all to read as
follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§
.
§11-15-9i. Exempt drugs, durable medical equipment, mobility
enhancing equipment and prosthetic devices.
(a) Notwithstanding any provision of this article, article
fifteen-a or article fifteen-b of this chapter, the purchase by a
health care provider of drugs, durable medical equipment, mobility
enhancing equipment and prosthetic devices, all as defined in
section two, article fifteen-b of this chapter, to be dispensed
upon prescription and intended for use in the diagnosis, cure,
mitigation, treatment or prevention of injury or disease are exempt
from the tax imposed by this article.
(b) For purposes of this exemption, "health care provider"
means any person licensed to prescribe drugs, durable medical
equipment, mobility enhancing equipment and prosthetic devices
intended for use in the diagnosis, cure, mitigation, treatment or
prevention of injury or disease. For purposes of this section, the
term "health care provider" includes any hospital, medical clinic,
nursing home or provider of inpatient hospital services and any
provider of outpatient hospital services, physician services,
nursing services, ambulance services, surgical services or
veterinary services: Provided, That the amendment to this
subsection enacted during the 2009 regular legislative session
shall be effective on or after July 1, 2009.
(c) The term "durable medical goods" as used in this article
means "durable medical equipment" as defined in section two,
article fifteen-b of this chapter.
(d)
Notwithstanding any provision of this article, the sale
and installation of mobility-enhancing equipment, as defined by
section two, article fifteen-b, chapter eleven of this code,
installed in a motor vehicle for the use of a person with physical
disabilities, as defined by 42 U.S.C. §12102, and repair or
replacement parts for that equipment, whether the repair or
replacement parts are purchased separately or in conjunction with
the equipment, and whether the parts continue the original function
or enhance the functionality of the equipment, are exempt from the
taxes imposed by this article.
CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,
CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-4a. Exclusion from tax for equipment installed in a motor
_______________________vehicle for the use of a person with physical __________________________
disabilities.
_____In determining the amount of tax to be imposed under section
four of this article, the Division of Motor Vehicles shall exclude
the value of mobility enhancing equipment, as defined by section two, article fifteen-b, chapter eleven of this code, installed in
a motor vehicle for the use of a person with physical disabilities,
as defined by 42 U.S.C. §12102, to enable the person to operate the
motor vehicle.
NOTE: The purpose of this bill is to exclude special equipment
installed in a motor vehicle for the use by a person with physical
disabilities from the sales and use tax. The bill also excludes
the value of equipment when determining the value of the vehicle
for imposition of the tax on the privilege of effecting the
certification of the title of the vehicle.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
§17A-3-4a is new; therefore, it has been completely
underscored.