Introduced Version
House Bill 2036 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2036
(By Delegate Carmichael)
[Introduced
January 11, 2006
; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-15-3 of the code of West Virginia,
1931, as amended, relating to elimination of the sales tax on
food not consumed on the premises.
Be it enacted by the Legislature of West Virginia:
That §11-15-3 of the code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-3. Amount of tax; allocation of tax and transfers.
(a) Vendor to collect. -- For the privilege of selling
tangible personal property or custom software and for the privilege
of furnishing certain selected services defined in sections two and
eight of this article, the vendor shall collect from the purchaser
the tax as provided under this article and article fifteen-b of
this chapter, and shall pay the amount of tax to the tax
commissioner in accordance with the provisions of this article or article fifteen-b of this chapter.
(b) Amount of tax. -- The general consumer sales and service
tax imposed by this article shall be at the rate of six cents on
the dollar of sales or services, excluding gasoline and special
fuel sales, which remain taxable at the rate of five cents on the
dollar of sales.
(c) Calculation tax on fractional parts of a dollar until
January 1, 2004. -- There shall be no tax on sales where the
monetary consideration is five cents or less. The amount of the
tax shall be computed as follows:
(1) On each sale, where the monetary consideration is from six
cents to sixteen cents, both inclusive, one cent.
(2) On each sale, where the monetary consideration is from
seventeen cents to thirty-three cents, both inclusive, two cents.
(3) On each sale, where the monetary consideration is from
thirty-four cents to fifty cents, both inclusive, three cents.
(4) On each sale, where the monetary consideration is from
fifty-one cents to sixty-seven cents, both inclusive, four cents.
(5) On each sale, where the monetary consideration is from
sixty-eight cents to eighty-four cents, both inclusive, five cents.
(6) On each sale, where the monetary consideration is from
eighty-five cents to one dollar, both inclusive, six cents.
(7) If the sale price is in excess of one dollar, six cents on
each whole dollar of sale price, and upon any fractional part of a dollar in excess of whole dollars as follows: One cent on the
fractional part of the dollar if less than seventeen cents; two
cents on the fractional part of the dollar if in excess of sixteen
cents but less than thirty-four cents; three cents on the
fractional part of the dollar if in excess of thirty-three cents
but less than fifty-one cents; four cents on the fractional part of
the dollar if in excess of fifty cents but less than sixty-eight
cents; five cents on the fractional part of the dollar if in excess
of sixty-seven cents but less than eighty-five cents; and six cents
on the fractional part of the dollar if in excess of eighty-four
cents. For example, the tax on sales from one dollar and one cent
to one dollar and sixteen cents, both inclusive, seven cents; on
sales from one dollar and seventeen cents to one dollar and
thirty-three cents, both inclusive, eight cents; on sales from one
dollar and thirty-four cents to one dollar and fifty cents, both
inclusive, nine cents; on sales from one dollar and fifty-one cents
to one dollar and sixty-seven cents, both inclusive, ten cents; on
sales from one dollar and sixty-eight cents to one dollar and
eighty-four cents, both inclusive, eleven cents and on sales from
one dollar and eighty-five cents to two dollars, both inclusive,
twelve cents: Provided, That beginning the first day of January,
two thousand four, tax due under this article shall be calculated
as provided in subsection (d) of this subsection and this
subsection (c) does not apply to sales made after the thirty-first day of December, two thousand three.
(d) Calculation of tax on fractional parts of a dollar after
December 31, 2003. -- Beginning the first day of January, two
thousand four, the tax computation under subsection (b) of 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 vendor 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.
(e) No aggregation of separate sales transactions, exception
for coin-operated devices. -- Separate sales, such as daily or
weekly deliveries, shall not be aggregated for the purpose of
computation of the tax even though the sales are aggregated in the
billing or payment therefor. Notwithstanding any other provision
of this article, coin-operated amusement and vending machine sales
shall be aggregated for the purpose of computation of this tax.
(f) Rate of tax on certain mobile homes. -- Notwithstanding
any provision of this article to the contrary, after the
thirty-first day of December, two thousand three, the tax levied on
sales of mobile homes to be used by the owner thereof as his or her
principal year-round residence and dwelling shall be an amount
equal to six percent of fifty percent of the sales price.
(g) Construction; custom software. -- After the thirty-first
day of December, two thousand three, whenever the words "tangible
personal property" or "property" appear in this article, the same
shall also include the words "custom software".
(h) Computation of tax on sales of gasoline and special fuel.
-- The method of computation of tax provided in this section does
not apply to sales of gasoline and special fuel.
(i) Food purchased and not consumed on the premises of sale is
exempt from the consumers sales tax.
NOTE: The purpose of this bill is to exempt the sale of food
not consumed on the premises from the consumers sales tax.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.