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Introduced Version House Bill 3017 History

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hb3017 intr
H. B. 3017


(By Delegates Campbell and Canterbury)

[Introduced March 10, 2009; referred to the

Committee on Finance.]





A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9l, relating to exempting church or religious organization retail sales of clothing and clothing accessories from the consumers sales tax; authorizing the Tax Commissioner to designate the exemption as a per se exemption, thus exemption certificates would not be required.

Be it enacted by the Legislature of West Virginia:

That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-15-9l, to read as follows:

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9l. Exemption for Sales of clothing and clothing accessories by churches or religious organizations.

Sales of clothing and clothing accessories by churches or religious organizations that are exempt from federal income taxes under Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code of 1986, as amended, are exempt from the tax imposed under this article and article fifteen-a of this chapter:
Provided, That the sole purpose of the sale is to obtain revenue for the functions and activities of the church or religious organization and the revenue obtained is exempt from federal income tax and actually expended for that purpose: Provided, however, That the clothing and clothing accessories sold are acquired or obtained by donation only, without compensation, remuneration or consideration to the donor. 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.



NOTE: The purpose of this bill is to exempt from the consumers sales tax and use tax any sales of donated clothing or clothing accessories sold at retail to the public by churches or religious organizations that are exempt from federal income taxes under Section 501(c)(3) or Section 501(c)(4) of the Internal Revenue Code of 1986, as amended. The bill also authorizes the Tax Commissioner to designate, by rule, the exemption as a per se exemption, thus obviating the need for exemption certificates.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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