H. B. 2320
(By Delegates Wright, Louisos and Webb)
[Introduced January 20, 1999; 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
three-a, relating to the consumers sales tax; and
eliminating the sales tax on food over six years.
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
three-a, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-3a. Consumers sales tax on food.
(a) Notwithstanding any other provision of this article, the
rate of the general consumers sales tax on food is determined by
this section.
(b) Beginning on the first day of July, one thousand nine
hundred ninety-nine, the rate of the general consumer sales and
service tax imposed by this article on food is five cents on the
dollar of sales.
(c) Beginning on the first day of July, two thousand, the
rate of the general consumer sales and service tax imposed by
this article on food is four cents on the dollar of sales.
(d) Beginning on the first day of July, two thousand one,
the rate of the general consumer sales and service tax imposed by
this article on food is three cents on the dollar of sales.
(e) Beginning on the first day of July, two thousand two,
the rate of the general consumer sales and service tax imposed by
this article on food is two cents on the dollar of sales.
(f) Beginning on the first day of July, two thousand three,
the rate of the general consumer sales and service tax imposed by
this article on food is one cent on the dollar of sales.
(g) Beginning on the first day of July, two thousand four,
the general consumer sales and service tax imposed by this
article on food is removed.
(h) The provisions of this section do not remove the
exemptions on the sales of food contained in section nine of this
article.
NOTE: The purpose of this bill is to phase out the sales tax on food by one cent a year until the tax is removed.
This section is new; therefore, strike-throughs and
underscoring have been omitted.