H. B. 2101


(By Delegates Mahan and Susman)


[Introduced January 10, 2003; 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-h, relating generally to consumers sales and service tax, adding a new exemption from tax for purchases of tangible personal property and services including propane and heating oil for direct use by a religious organization for heating buildings in which religious activities are held.

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-h, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9h. Exemption for purchases of tangible personal property and services including propane and fuel oil for direct use by religious organizations in heating certain buildings.

Notwithstanding any provision of the code to the contrary, sales of tangible personal property and services, including propane and heating oil, after the thirtieth day of June, two thousand three, directly used or consumed by a religious organization for heating buildings in which religious activities are held are exempt from the taxes imposed by this article.



NOTE: The purpose of this bill is to provide an exemption from the consumers sales and service tax on purchases of tangible personal property and services including propane and heating oil, for direct use by religious organizations for heating buildings in which religious activities are held.

This section is new; therefore, strike-throughs and underscoring have been omitted.