H. B. 2585

(By Delegates Houston, Fleischauer, Hatfield, Marshall,
Damron and Harrison)
[Introduced February 2, 1999; referred to the
Committee on Health and Human Resources then 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 clothing sales of three hundred fifty dollars or less to children of the ages of four through eighteen for the period from the sixteenth of August through the thirty-first of August each year.

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 clothing for children of the ages four through eighteen.
Notwithstanding any other provision of this code to the contrary, sales of clothing of three hundred fifty dollars or less to children of the ages four through eighteen for the period from the sixteenth of August through the thirty-first of August each year are exempt from the tax imposed by this article.

NOTE: The purpose of this bill is to exempt the sales of clothing in amounts of $350.00 or less from the consumers sales tax for the period from August 16 through August 31 each year.

§11-15-29 is new; therefore, strike-throughs and underscoring have been omitted.