Date Requested:February 02, 2011
Time Requested:11:32 AM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2011R2268 Introduced HB2971
CBD Subject: DEFINITION DURABLE MEDICAL EQUIPMENT
FUND(S)
General Revenue Fund
Sources of Revenue
General Fund
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to make a technical correction in order that §11-15-9i conforms to the Streamlined Sales and Use Tax Agreement and making a technical change to the application of the term “durable medical equipment.”
    
    According to our interpretation, this bill merely makes a technical correction to change terminology used in an exemption from “durable medical goods” to “durable medical equipment.” The change will conform the term and definition in the exemption to a definition used elsewhere in the West Virginia Code and in the Streamlined Sales and Use Tax Agreement. Passage of this bill will have no impact on State revenue.
    
    There will be no additional administrative costs for the State Tax Department associated with passage of this bill.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2011
Increase/Decrease
(use"-")
2012
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    Passage of this bill will make a technical correction to change terminology used in an exemption from “durable medical goods” to “durable medical equipment.” The change will conform the term and definition in the exemption to a definition used elsewhere in the West Virginia Code and in the Streamlined Sales and Use Tax Agreement. Passage of this bill will have no impact on State revenue.
    
    There will be no additional administrative costs for the State Tax Department associated with passage of this bill.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov