Introduced Version
Senate Bill 61 History
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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 61
(By Senator Sypolt)
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[Introduced February 13, 2013; referred to the Committee on
Agriculture and Rural Development; and then 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 §11-15-9o, relating
to a sales tax exemption for veterinary medications.
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 §11-15-9o, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9o. Exemption for veterinary medications.
Sales of medication prescribed by a veterinarian in the
treatment and care of animals are exempt from the tax imposed by
this article.
NOTE: The purpose of this bill is to exempt sales of veterinary medications from sales tax.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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