H. B. 4311
(By Delegates R. Thompson and Perdue)
[Introduced
February 5, 2004
; referred to the
Committee on Agriculture and Natural Resources then Finance.]
A BILL to amend the code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9h, relating
to exempting farm equipment from the consumer sales tax.
Be it enacted by the Legislature of West Virginia:
That the code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated
§11-15-9h,
to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9h. Exemption for sales of farm equipment.
Notwithstanding any provision of this article to the contrary,
any sale of farming equipment is exempt from the tax imposed by
this article. For the purpose of this section, the term "farm
equipment" means tractors, implements, accouterments, apparatus,
paraphernalia, gear, tools, generators, attachments, repair parts
or any other motorized or mechanized equipment which is commonly understood among dealers and suppliers of farming goods and
equipment as being useful or indispensable for the cultivation or
harvest of crops or the keeping, maintaining or slaughtering of
livestock or for other farm-related activities. This section does
not apply to any organic substance, fertilizer, feed, plant or
chemical; nor does it apply to any inorganic natural substance in
its natural and unmodified state, such as gravel, rocks, pebbles,
stones, boulders, or the like.
NOTE: The purpose of this bill is to exempt farm equipment
from the consumer sales tax.
This section is new; therefore, strike-throughs and
underscoring have been omitted.