H. B. 2349


(By Delegates Evans and Stalnaker)

[Introduced February 20, 2001; 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 2001.

§11-15B-1. Short title.

This article may be cited as the "Tax Relief Act of 2001."

§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., the sixteenth day of August, two thousand one, through midnight, the twenty-second day of August, two thousand one.
§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.