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Introduced Version House Bill 2864 History

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hb2864 intr
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 follows:
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 November.



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.

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