Senate Bill No. 185
(By Senators Tomblin (Mr. President) and Sprouse
By Request of the Executive)
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[Introduced January 11, 2002; referred to the Committee
on Finance.]
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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 nine-c, relating generally to consumers sales and
service; and creating new exemption for purchases of back-
to-school clothing by consumers during three-day period in
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
nine-c, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9c. Exemption for clothing and footwear for limited period.
(a) The sale of an article of clothing or footwear designed
to be worn on or about the human body is exempted from the taxes
imposed by this article if:
(1) The sales price of the article is less than one hundred
dollars; and
(2) The sale takes place during a period beginning at 12:01
a.m. eastern daylight time on the first Friday in August and
ending at 12 midnight eastern daylight time on the following
Sunday.
(b) This section does not apply to:
(1) Any special clothing or footwear that is primarily
designed for athletic activity or protective use and that is not
normally worn except when used for the athletic activity or
protective use for which it is designed;
(2) Accessories, including jewelry, handbags, luggage,
umbrellas, wallets, watches, and similar items carried on or
about the human body, without regard to whether worn on the body
in a manner characteristic of clothing; and
(3) The rental of clothing or footwear.
NOTE: The purpose of this bill is to create a sales tax
holiday for purchase of back-to-school clothing during a three-
day period in August each year.
This section is new; therefore, strike-throughs and
underscoring are omitted.