HB2470 H ED AM 3-3 #1
The Committee on Education moves to amend the bill on page one, following the enacting clause, by striking the remainder of the bill and inserting in lieu thereof the following:
"That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-15-9n, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9n. Exemption for Sales of tangible personal property and services by a school.
(a) Exemption. Sales of tangible personal property and services by any public or private school which maintains a regular faculty and curriculum and has a regularly enrolled body of pupils or students in attendance at the place in this State where its educational activities are regularly conducted: Provided, That any school having annual sales of tangible personal property and taxable services greater than $200,000 shall be subject to this exemption only on the first $200,000 of sales in any calendar year. The Tax Commissioner may, by rule, specify the exemption authorized in this section to be a "per se" exemption for which exemption certificates are not required
(b) Definitions. For purposes of this section, "School" means an institution in this state, organized as a unit, the principal purpose of which is to provide an educational program for any one or more of the grades pre-kindergarten for students who have attained the age of three through grade twelve, inclusive, without regard to the number of grades or grade levels at the school. "School" does not include any college, university or trade school, institution of higher education or post secondary educational institution."