H. B. 3165
(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 sales, except for beer, liquors and
wines and gasoline and special fuel.
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 certain purchases; exceptions.
Effective the first day of July, two thousand three, no tax levied under the provisions of article fifteen of this chapter may
be collected on any sales except for those sales in section nine-a
and section eighteen, article fifteen of this chapter and the sale
of beer.
§11-15C-3. 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 consumers
sales tax on all sales except for beer, wine and alcoholic liquors
and gasoline and special fuel. 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.