SENATE CONCURRENT RESOLUTION NO. 92

(By Senators Harrison, Rowe, White, Caldwell, Jenkins, Weeks, Smith, Sprouse, McKenzie, Minear, Facemyer, Boley, Guills, Deem, Oliverio, Hunter, Unger)



Requesting the Joint Committee on Government and Finance study ways to reduce and eliminate the sales tax on food sold for off- premises consumption.

Whereas, West Virginia's sales tax on food sold for off- premises consumption is the second highest in the United States at 6 percent; and
Whereas, Four of the states that surround West Virginia have no sales tax on food sold for off-premises consumption and the only state that borders West Virginia with a sales tax on food sold for off-premises consumption has a rate of 3 1/2 percent; and
Whereas, This disparity in tax rates places West Virginia businesses at a competitive disadvantage with those in neighboring states; and
Whereas, The sales tax on food sold for off-premises consumption is a regressive tax which is a burden on working families in West Virginia; and
Whereas, It would benefit West Virginia families and businesses if the tax on food sold for off-premises consumption was reduced and eliminated; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby requested to study ways to reduce and eliminate the sales tax on food sold for off-premises consumption; and, be it
Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2005, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it
Further Resolved, That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.