H. B. 4428
(By Mr. Speaker, Mr. Kiss, and Delegates
Morgan, Craig, Amores, G. White, Overington,
Trump, Sobonya, Palumbo and Ashley)
[Introduced February 6, 2006; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-15-9g of the Code of West Virginia,
1931, as amended, relating to the consumer's sales and service
tax generally; and creating an exemption for purchases of
back-to-school clothing and school supplies by consumers
during a three-day period in August, two thousand six.
Be it enacted by the Legislature of West Virginia:
That §11-15-9g of the Code of West Virginia, 1931, 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 six.
(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 is less than seven hundred
fifty dollars after credit for any manufacturer's rebate 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 four six, and ending at 12 midnight eastern daylight time
on the following Sunday in August, two thousand four six.
(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.
NOTE: The purpose of this bill is to create a sales and
service tax exemption for the purchase of back-to-school clothing
and school supplies by consumers during a three-day period in
August, two thousand six.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.