H. B. 2350
(By Delegates Overington, Lane, Duke, Miller, J.,
Andes, Sumner, Carmichael, Blair, Armstead, Rowan and Cowles)
[Introduced January 19, 2007; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-15-3a of the Code of West Virginia,
1931, as amended, relating to eliminating the sales tax on
food effective the first day of July, two thousand seven.
Be it enacted by the Legislature of West Virginia:
That §11-15-3a of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-3a. Rate of tax on food and food ingredients intended for
human consumption; reductions of tax beginning
January 1, 2006, July 1, 2007, and July 1, 2008.
(a) Rate of tax on food and food ingredients. --
Notwithstanding any provision of this article or article fifteen-a
of this chapter to the contrary, the rate of tax on sales,
purchases and uses of food and food ingredients intended for human
consumption after the thirty-first day of December, two thousand five, shall be five percent of its sales price, as defined in
section two, article fifteen-b of this chapter: Provided, That the
rate of tax on sales, purchases and uses of food and food
ingredients, as defined in said section, that is intended for human
consumption after the thirtieth day of June, two thousand seven,
shall be four percent of its sales price, as defined in said
section: Provided, however, That the rate of tax on sales,
purchases and uses of food and food ingredients as defined in said
section that is intended for human consumption after the thirtieth
day of June, two thousand eight, shall be three percent of its
sales price, as defined in said section eliminated.
(b) Calculation of tax on fractional parts of a dollar. -- The
tax computation under this section shall be carried to the third
decimal place and the tax rounded up to the next whole cent
whenever the third decimal place is greater than four and rounded
down to the lower whole cent whenever the third decimal place is
four or less. The seller may elect to compute the tax due on a
transaction on a per item basis or on an invoice basis provided the
method used is consistently used during the reporting period.
(c) Federal food stamp and women, infants and children
programs, other exemptions. -- Nothing in this section shall affect
affects application of the exemption from tax provided in section
nine of this article for food purchased by an eligible person using
food stamps, electronic benefits transfer cards or vouchers issued by or pursuant to authorization of the United States Department of
Agriculture to individuals participating in the federal food stamp
program, by whatever name called, or the women, infants and
children (WIC) program, or application of any other exemption from
tax set forth in this article or article fifteen-a of this chapter.
NOTE: The purpose of this bill is to eliminate the sales tax
on food, effective July 1, 2007.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.