Senate Bill No. 189
(By Senator Hunter)
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[Introduced January 10, 2008; referred to the Committee on
Finance.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9j, relating
to a tax exemption for the purchase of home heating oil and
propane gas by senior citizens.
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 §11-15-9j, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9j. Exemption for home heating oil and propane gas
purchased by senior citizens.
(a) Notwithstanding any provision of this article to the
contrary, any sale of propane gas or home heating oil to persons
over the age of sixty is exempt from the tax imposed by this
article.
(b) For purposes of this exemption, "heating oil" means any
combustible liquid, including, but not limited to, #1 fuel, #2 dyed
fuel and kerosene, that is burned in a boiler, furnace, or stove
for heating.
NOTE: The purpose of this bill is to exempt senior citizens
from the sales tax imposed on purchases of heating oil and propane.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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