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Introduced Version House Bill 2849 History

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Key: Green = existing Code. Red = new code to be enacted


H. B. 2849


(By Delegates Harrison, Armstead,

Webb and Walters)


[Introduced March 14, 2001 ; referred to the

Committee on Finance.]




A BILL to amend article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section nine-f, relating to reducing the sales tax on food from six percent to five percent.

Be it enacted by the Legislature of West Virginia:

That article fifteen, chapter eleven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section nine-f, to read as follows:

ARTICLE 15. CONSUMERS SALES TAX.

§11-15-9f. Reducing sales tax on food.

Notwithstanding any other provision to the contrary, the sales tax on food and food products sold for human consumption off the premises where sold, shall be reduced from six percent to five percent effective the first day of January, two thousand two.



NOTE: The purpose of this bill is to reduce the sales tax on food sold for human consumption off the premises where sold from six percent to five percent.

This section is new; therefore, strike-throughs and underscoring have been omitted.
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