Senate Bill No. 474
(By Senators Tomblin, Mr. President, and Caruth,
By Request of the Executive)
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[Introduced January 28, 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 providing a limited annual exemption from the consumers
sales and service tax for purchases of certain Energy Star
qualified products; specifying time period for exemption; and
specifying definition.
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. Annual Exemption for purchases of energy efficient
products.
(a) There shall be an annual sales tax holiday each year. The
sale of specified exempt Energy Star qualified products is exempted from the taxes imposed by this article if:
(1) The sales price is two thousand five hundred dollars or
less per purchase for noncommercial home or personal use; and
(2) The sale takes place in two thousand eight or in a
subsequent year, and the sale takes place during a period beginning
at 12:01 a.m. eastern daylight time on the first day of September,
and ending at 11:59 p.m. eastern daylight time on the seventh day
of September:
(b) This section does not apply to tangible personal property
for use in a trade or business.
(c) Definition. -- As used in this section, the term
"specified exempt Energy Star qualified product" means any battery
charger, room air cleaner, water cooler, heat pump, boiler,
furnace, geothermal heat pump, ventilating fan, dishwasher, clothes
washer, air conditioner, ceiling fan, compact fluorescent light
bulb, light fixture, dehumidifier, programmable thermostat,
freezer, or refrigerator that meets the energy efficient guidelines
set by the United States Environmental Protection Agency and the
United States Department of Energy and is authorized to carry the
Energy Star label.
NOTE: The purpose of this bill is to create a limited sales
tax holiday for purchases of certain Energy Star appliances and
devices over a three-day period, beginning June 20, 2008.
This section is new; therefore, strike-throughs and
underscoring have been omitted.