Senate
House
Joint
Bill Status
WV Code
Audits/ Reports
Educational
Contact
home
home

Introduced Version House Bill 3017 History

DOWNLOAD  wpd  |  Email


hb3017 intr
H. B. 3017


(By Delegates R. M. Thompson, Swartzmiller,
Boggs, Mahan and Crosier)

[Introduced March 14, 2005; referred to the
Committee on Finance.]



A BILL to amend and reenact §11-15-9g of the Code of West Virginia, 1931, as amended, relating to the consumers sales and service tax generally; and creating an exemption for purchases of back-to-school clothing and school supplies by consumers during three-day period in August, two thousand five.

Be it enacted by the Legislature of West Virginia:
That §11-15-9g of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9g. Exemption for clothing, footwear and school supplies for limited period in the year two thousand five.

(a) The sale of an article of clothing or footwear designed to be worn on or about the human body and the sale of school supplies, such as pens, pencils, binders, notebooks, reference books, book bags, lunch boxes, computers, computer accessories and calculators, is exempted from the taxes imposed by this article if:
(1) The sales price of the article or school supply, except for a computer or computer accessory, is less than one hundred dollars;
(2) The sales price of a computer is less than seven hundred fifty dollars after credit for any manufacturer's rebate or computer accessory is less than one hundred dollars after credit for any manufacturer's rebate; and
(3) The sale takes place during a period beginning at 12:01 a.m. eastern daylight time on the first Friday in August, two thousand four five, and ending at 12 midnight eastern daylight time on the following Sunday in August, two thousand four five.
(b) This section does not apply to:
(1) Any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the athletic activity or protective use for which it is designed;
(2) Accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;
(3) The rental of clothing, footwear or school supplies;
(4) Furniture; and
(5) Tangible personal property for use in a trade or business.
NOTE: The purpose of this bill is to create an exemption for purchases of back-to-school clothing and school supplies by consumers during three-day period in August, two thousand five.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Web Administrator   |   © 2014 West Virginia Legislature ***