hb4017 intr

H. B. 4017

(By Mr. Speaker, Mr. Kiss, and Delegate Trump)

[By Request of the Executive]

[Introduced January 11, 2002; 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 nine-c, relating generally to consumers sales and service; 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.