H. B. 2529
(By Delegates Boggs, Swartzmiller,
Manuel and Beane)
[Introduced February 26, 2001; 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 exempting from sales
tax the receipts from sales of clothing, accessories,
footwear, school supplies and computer equipment and supplies
during one weekend in the back-to-school shopping season.
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. Three-day exemption on sales of clothing, school
supplies and other items during one weekend in August.
(a) Notwithstanding any other provision of this code to the
contrary, the gross proceeds of sales of clothing; clothing
accessories including, but not limited to, hats, scarves, hosiery
and handbags; footwear; school supplies including, but not limited
to, pens, pencils, paper, binders, notebooks, books, bookbags,
lunchboxes and calculators; and computers, printers and printing
supplies, and computer software; are exempt from the tax imposed by
this article so long as the purchases are made during a three-day
period beginning 12:01 a.m. on the first Friday of August and
ending at twelve midnight the following Sunday.
(b) The exemption allowed by this section does not apply to:
(1) Sale of jewelry, cosmetics, eyewear, wallets and watches;
(2) Sale of furniture;
(3) Sale of an item placed on layaway or similar deferred
payment and delivery plan however described;
(4) Rental of clothing or footwear; or
(5) Sale or lease of an item for use in a trade or business.
NOTE: The purpose of this bill is to establish a sales tax
holiday on enumerated items for one weekend during the
back-to-school shopping period. The bill would exempt from sales
tax during a weekend in August gross receipts from the sale of
clothing, clothing accessories, footwear, school supplies,
computers, computer supplies and software. Items purchased for use
in trade or business would not receive the exemption.
This section is new; therefore, strike-throughs and
underscoring have been omitted.