Senate Bill No. 107
(By Senators Tomblin, Mr. President, and Sprouse,
By Request of the Executive)
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[Introduced January 10, 2003; referred to the Committee on
Finance.]
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A BILL to amend and reenact section nine-g, article fifteen,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to consumers sales
and service tax; and creating exemption for purchases of
back-to-school clothing and school supplies by consumers
during three-day period in August, two thousand three.
Be it enacted by the Legislature of West Virginia:
That section nine-g, article fifteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9g. Exemption for clothing, footwear and school supplies
for limited period in the year two thousand three.
(a) The sale of an article of clothing or footwear designed to
be worn on or about the human body and the sale of school supplies,
such as pens, pencils, binders, notebooks, reference books, book bags, lunch boxes, computers, computer accessories and calculators,
is exempted from the taxes imposed by this article if:
(1) The sales price of the article or school supply, except
for a computer or computer accessory, is less than one hundred
dollars;
(2) The sales price of a computer or computer accessory is
less than one hundred dollars after credit for any manufacturer's
rebate; and
(3) The sale takes place during a period beginning at 12:01
a.m. eastern daylight time on the first Friday in August, two
thousand two three, and ending at 12 midnight eastern daylight time
on the following Sunday in August, two thousand two three.
(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;
(3) The rental of clothing, footwear or school supplies;
(4) Furniture; and
(5) Tangible personal property for use in a trade or business.
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(NOTE: The purpose of this bill is to create a "sales tax
holiday" for purchase of back-to-school clothing and school
supplies during a three-day period in the beginning of August of
this year.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.)