H. B. 2343
(By Delegates Azinger and Webb)
[Introduced February 20, 2001
; referred to the
Committee on Finance.]
A BILL to amend and reenact section three, article fifteen, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, relating to a gradual elimination of
the food sales tax; and increasing the sales tax on other
items from six percent to six and one-half percent.
Be it enacted by the Legislature of West Virginia:
That section three, article fifteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-3. Amount of tax; allocation of tax and transfers.
(a) For the privilege of selling tangible personal property
and of dispensing certain selected services defined in sections two and eight of this article, the vendor shall collect from the
purchaser the tax as provided under this article, and shall pay the
amount of tax to the tax commissioner in accordance with the
provisions of this article.
(b) Beginning on the first day of March, one thousand nine
hundred eighty-nine July, two thousand one, the general consumer
sales and service tax imposed by this article shall be at the rate
of six and one-half cents on the dollar of sales or services,
excluding gasoline and special fuel sales, which remain taxable at
the rate of five cents on the dollar of sales.
(c) There shall be no tax on sales where the monetary
consideration is five cents or less. The amount of the tax shall
be computed as follows:
(1) On each sale, where the monetary consideration is from six
cents to sixteen cents, both inclusive, one cent.
(2) On each sale, where the monetary consideration is from
seventeen cents to thirty-three cents, both inclusive, two cents.
(3) On each sale, where the monetary consideration is from
thirty-four cents to fifty cents, both inclusive, three cents.
(4) On each sale, where the monetary consideration is from
fifty-one cents to sixty-seven cents, both inclusive, four cents.
(5) On each sale, where the monetary consideration is from
sixty-eight cents to eighty-four cents, both inclusive, five cents.
(6) On each sale, where the monetary consideration is from
eighty-five cents to one dollar, both inclusive, six cents and
one-half.
(7) If the sale price is in excess of one dollar, six and
one-half cents on each whole dollar of sale price, and upon any
fractional part of a dollar in excess of whole dollars as follows:
One cent on the fractional part of the dollar if less than
seventeen cents; two cents on the fractional part of the dollar if
in excess of sixteen cents but less than thirty-four cents; three
cents on the fractional part of the dollar if in excess of
thirty-three cents but less than fifty-one cents; four cents on the
fractional part of the dollar if in excess of fifty cents but less
than sixty-eight cents; five cents on the fractional part of the
dollar if in excess of sixty-seven cents but less than eighty-five
cents; and six and one-half cents on the fractional part of the
dollar if in excess of eighty-four cents. For example, the tax on
sales from one dollar and one cent to one dollar and sixteen cents,
both inclusive, seven and one-half cents; on sales from one dollar
and seventeen cents to one dollar and thirty-three cents, both inclusive, eight
and one-half cents; on sales from one dollar and
thirty-four cents to one dollar and fifty cents, both inclusive,
nine
and one-half cents; on sales from one dollar and fifty-one
cents to one dollar and sixty-seven cents, both inclusive, ten
and
one-half cents; on sales from one dollar and sixty-eight cents to
one dollar and eighty-four cents, both inclusive, eleven
and
one-half cents and on sales from one dollar and eighty-five cents
to two dollars, both inclusive,
twelve thirteen cents.
(d) Separate sales, such as daily or weekly deliveries, shall
may not be aggregated for the purpose of computation of the tax
even though such sales are aggregated in the billing or payment
therefor. Notwithstanding any other provision, coin-operated
amusement and vending machine sales shall be aggregated for the
purpose of computation of this tax.
(e) Of the taxes collected under the provisions of this
article, one sixth of such taxes collected for the period
subsequent to the thirty-first day of May, one thousand nine
hundred eighty-eight, prior to the first day of July, one thousand
nine hundred eighty-nine, and not attributable to or resulting from
the repeal of section eleven of this article or attributable to tax
on purchases of gasoline and special fuel, shall be reasonably allocated, with allowance for refunds and net of reasonable costs
of administration, to and deposited by the tax commissioner in the
special account created in the treasury by section eight-a, article
four-b, chapter twenty-three of this code, not to exceed the amount
sufficient for making timely repayment of the principal and
interest under the first payment due, by the thirtieth day of June,
one thousand nine hundred eighty-nine, in repayment for the moneys
previously transferred from such pneumoconiosis fund.
(f) Food shall be exempt from consumer sales tax according to
the following schedule:
(1) On and after the first day of July, two thousand one, the
consumer sales tax on food shall be reduced to three percent;
(2) On and after the first day of July, two thousand two, the
consumer sales tax on food shall be reduced to two percent;
(3) On and after the first day of July, two thousand three,
the consumer sales tax on food shall be reduced to one percent; and
(4) On and after the first day of July, two thousand four, the
consumer sales tax on food shall be eliminated and food shall be
exempt from taxation under this article.
NOTE: The purpose of this bill is to reduce sales tax on food to 3% on July 1, 2001, and then by a penny a year for the next
three years until the tax is finally eliminated. It also increases
the sales tax on all other sales from 6% to 6½%.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
Email
Webmaster | © 2024 West Virginia Legislature **
