H. B. 4256
(By Delegates Reynolds and Rodighiero)
[Introduced February 1, 2010; 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 §11-15-9m, relating
to creating a sales tax holiday for purchases of guns and
ammunition during the month of November.
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 §11-15-9m, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9m. Annual exemption for purchases of guns and ammunition.
There is established an annual sales tax holiday on the
purchase of guns and ammunition from the taxes imposed by this
article, beginning November 1 and ending November 30 of every
calendar year.
NOTE: The purpose of this bill is to exempt the purchase of
guns and ammunition during the month of November from the sales tax
imposed by this article.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added
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