H. B. 2173
(By Delegate Webb (By Request))
[Introduced January 13, 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 twenty-nine,
relating to the consumers sales tax; and imposing a moratorium
on consumers sales tax for personal computer sales for in-home
and small business use for the period from the sixteenth day
of August through the twenty-third day 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 tax of personal computers.
Notwithstanding any other provision of this code to the contrary, sales of personal computers for in-home and small
business use for the period from the sixteenth day of August
through the twenty-third day of August each year are exempt from
the tax imposed by this article.
For the purposes of this section, "small business" has the
same meaning as set out in section seven-a, article thirteen-c of
this chapter.
NOTE: The purpose of this bill is to exempt the sales of
personal computers for in-home and small business use from the
consumers sales tax for the period from August 16 through August 23
each year.
This section is new; therefore, strike-throughs and
underscoring have been omitted.