110 CSR 15C
H. B. 4125
(By Delegates Brown, D. Poling, Miley,
Talbott, Overington and Sobonya)
[Introduced January 19, 2010; referred to the
Committee on Finance then the Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
State Tax Department to promulgate a legislative rule relating
to the Consumer Sales and Service Tax and Use Tax - drugs,
durable medical goods, mobility enhancing equipment and
prosthetic devices per se exemption; and motor vehicles per se
exemption.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
as amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. State Tax Department.
The legislative rule filed in the state register on the
twenty-third day of June, two thousand nine, authorized under the
authority of section five, article ten, chapter eleven, of this code, modified by the State Tax Department to meet the objections
of the legislative rule-making review committee and refiled in the
state register on the thirtieth day of November, two thousand nine,
relating to the State Tax Department (Consumer Sales and Service
Tax and Use Tax - drugs, durable medical goods, mobility enhancing
equipment and prosthetic devices per se exemption; and motor
vehicles per se exemption, 110 CSR 15C), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax
Department to promulgate a legislative rule relating to combined
returns pursuant to the Consumer Sales and Service Tax and Use Tax
- Drugs, Durable Medical Goods, Mobility Enhancing Equipment and
Prosthetic Devices per Se Exemption; and Motor Vehicles per Se
Exemption.
This section is new; therefore, strike-throughs and
underscoring have been omitted.