H. B. 2112
(By Delegate R. M. Thompson)
[Introduced February 14, 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 weekend tax exemption on sales of school
clothing and supplies for children during the month of August,
two thousand one.
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. Sales Tax Holiday Act of 2001.
§11-15B-1. Short title.
This article may be cited as the "Sales Tax Holiday Act of
2001."
§11-15B-2.
Sales tax waived on purchases of school clothing and
supplies.
No tax levied under the provisions of article fifteen of this
chapter may be collected on sales of clothing and supplies
purchased for school related purposes for children aged eighteen
years or younger during the period from 12:01 a.m., August 10,
2001, through midnight, August 12, 2001.
§11-15B-3. Definitions; exceptions.
As used in this article:
(1)"Clothing" means any article of wearing apparel, including
footwear, intended to be worn on or about the human body while
attending school or school sponsored functions; and
(2) "Supplies" means any item used to assist a student in the
preparation or performance of school assignments, including, but
not limited to, computers, school books, notebooks, paper and
writing instruments.
§11-15B-4. Rules.
The commissioner of the division of tax shall propose rules
for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement the
provisions of this article.
NOTE: The purpose of this bill is to implement to a one-time
weekend tax exemption on sales of school clothing and supplies for
children during the month of August, 2001.
This article is new; therefore, strike-throughs and
underscoring have been omitted.