Senate Bill No. 659
(By Senators Sprouse, Oliverio, Deem, McKenzie, Ross and
Buckalew)
____________
[Introduced February 23, 1998; referred to the
Committee on Finance.]
____________
A BILL to amend article fifteen, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twenty-nine, relating to the consumers sales tax; and
imposing a moratorium on food and clothing sales of two
hundred fifty dollars or less for the period from the
sixteenth day of June through the twenty-second day of June.
Be it enacted by the Legislature of West Virginia:
That article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
twenty-nine, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-29. Moratorium of sales of food and clothing.
Notwithstanding any other provision of this code to the
contrary, sales of food and clothing of two hundred fifty dollars
or less for the period from the sixteenth of June through the
twenty-second of June are exempt from the tax imposed by this
article.
NOTE: The purpose of this bill is to exempt the sales of
food and clothing in amounts of $250.00 or less from the
consumers sales tax for the period from June 16 through June 22.
§11-15-29 is new; therefore, strike-throughs and
underscoring have been omitted.