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
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.
does not include any college, university or trade school,
institution of higher education or post secondary educational