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Introduced Version House Bill 2644 History

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hb2644 intr
H. B. 2644


(By Delegates Trump, Armstead, Sobonya, Howard,

Rowan, Porter and Lane)

[Introduced February 24, 2005; referred to the

Committee on Finance.]




A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9i, relating to the consumer sales and service tax on food and food products sold for human consumption off premises where sold; providing for the gradual elimination of the consumer sales tax on food and food products sold for human consumption off the premises where sold.

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 §11-15-9i, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exemption for certain food and food products.
(a) The tax imposed by this article on food and food products sold for human consumption off the premises where sold:
(1) On and after the first day of July, two thousand five, and until the thirtieth day of June, two thousand six is reduced to four cents on the dollar of sales; and
(2) On and after the first day of July, two thousand six, and until the thirtieth day of June, two thousand seven is reduced to two cents on the dollar of sales.
(b) On and after the first day of July, two thousand six, sales of food and food products sold for human consumption off the premises where sold are exempt from the tax imposed in this article.


NOTE: The purpose of this bill is to reduce the consumer sales tax on food to: (1) Four cents on the dollar of sales as of July 1, 2005; (2) two cents on the dollar of sales as of July 1, 2006; and to eliminate the sales tax on food as of July 1, 2007.
This section is new; therefore, strike-throughs and underscoring have been omitted.
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