H. B. 3164
(By Delegate Carmichael)
[Introduced February 21, 2003; 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-c, relating
to a tax exemption on certain sales of clothing.
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-c, to read as follows:
ARTICLE 15C. WEST VIRGINIA RESIDENTS' TAX RELIEF ACT OF 2003.
§11-15C-1. Short title.
This article may be cited as the "Tax Relief Act of 2003."
§11-15C-2. Sales tax waived on purchases of certain clothing
No tax levied under the provisions of article fifteen of this chapter may be collected on sales of clothing.
§11-15C-3. Definitions; exceptions.
As used in this article, the term "clothing" means any article
of wearing apparel, including footwear, intended to be worn on or
about the human body.
For purposes of this article, the term "clothing" does not
include watches, watchbands, jewelry, handbags, handkerchiefs,
umbrellas, scarves, ties, headbands or belt buckles.
§11-15C-4. Authorization for mandatory legislative rules.
The commissioner of the division of tax shall propose rules to
implement the intent of this article, submitting the rules for
legislative approval in accordance with the provisions of article
three, chapter twenty-nine-a of this code.
NOTE: The purpose of this bill is to remove the consumer's
sales tax on sales of clothing. The tax commissioner is authorized
to propose rules to further the intent of the article.
This article is new; therefore, strike-throughs and
underscoring have been omitted.