H. B. 2864
(By Delegates Armstead, Sumner, Lane and Sobonya)
[Introduced March 4, 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 creating a new exemption for purchases of certain items by
consumers during one weekend each quarter.
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
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Qualified uniform exemption from sales tax (QUEST)
In an effort to spur economic growth and provide tax relief
for the citizens of this state, the sale of all clothing, computers
and computer related equipment or software, school supplies, tires,
automotive repairs, home heating and cooling equipment, home
weatherization supplies, and food products, excluding preprepared food products or restaurant food sales, which are subject to the
tax imposed by this article, are exempted from the taxes imposed if
the sale of the item takes place during one weekend period each
quarter of each year beginning at 12:01 a.m. eastern daylight time
the first Saturday and ending at 12 midnight eastern daylight time
on the following Sunday in the months of February, May, August and
NOTE: The purpose of this bill is to establish a Qualified
Uniform Exemption from Sales Tax (QUEST) program by providing for
a sales tax holiday one weekend each quarter for certain items sold
during the weekend which are subject to the sales tax.
This section is new; therefore, strike-throughs and
underscoring have been omitted.