H. B. 2267
(By Delegates Evans, Capito and Stalnaker)
[Introduced January 15, 1999; referred to the
Committee on Finance.]
A BILL to amend chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, by adding
thereto a new article, designated article fifteen-b,
relating to a one-time tax exemption on certain sales of
clothing during a specified period of time.
Be it enacted by the Legislature of West Virginia:
That chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new article, designated article fifteen-b, to
read as follows:
ARTICLE 15B. West Virginia Residents' Tax Relief Act of 1999.
§11-15B-1. Short title.
This article may be cited as the "Tax Relief Act of 1999."
§11-15B-2. Sales tax waived on purchases of certain clothing
items; period of waiver.
No tax levied under the provisions of article fifteen of this chapter may be collected on sales of clothing having a
taxable value of fifty dollars or less during the period from
12:01 a.m., August 16, 1999, through midnight, August 22, 1999.
§11-15B-3. Definitions; exceptions.
As used in this article, the term "clothing" means any
article of wearing apparel, including footwear, intended to be
worn on or about the human body.
For purposes of this article, the term "clothing" does not
include watches, watchbands, jewelry, handbags, handkerchiefs,
umbrellas, scarves, ties, headbands or belt buckles.
§11-15B-4. Authorization for mandatory legislative rules.
The commissioner of the division of tax shall propose rules
to implement the intent of this article, submitting the rules for
legislative approval in accordance with the provisions of article
three, chapter twenty-nine-a of this code.
NOTE: The purpose of this bill is to implement a one-time
"tax-free week" on sales of clothing under $50.00. The tax
commissioner is authorized to propose rules to further the intent
of the article.
This article is new; therefore, strike-throughs and
underscoring have been omitted.