H. B. 2981
(By Delegates Azinger and Romine)
[Introduced
March 23, 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 imposing a moratorium
on clothing sales purchased for school children during the
last twenty-one days 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 from preschool age through high school.
Notwithstanding any other provision of this code to the
contrary, sales of clothing purchased for children attending
preschool or kindergarten, head start, grade school, junior high
school, middle school or high school during the period of the last
twenty-one days 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 for all school children from preschool through high school
from the consumers sales tax during the period of the last 21 days
of August each year.
This section is new; therefore, strike-throughs and
underscoring have been omitted.