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Introduced Version House Bill 3033 History

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H. B. 3033


          (By Delegates Shott, Howell, O'Neal, E. Nelson,
Walker, Moore, McCuskey and Ellington.)

          [Introduced March 21, 2013; referred to the
          Committee on Roads and Transportation then Finance.]


A BILL to repeal §11-15-18b of the Code of West Virginia, 1931, as amended; to repeal §11-15A-13a of said code; to amend said code by adding thereto a new section, designated
§11-14C-49; to amend and reenact §11-15-3 of said code; and to amend said code by adding thereto a new section, designated §ll-15-35 , all relating to taxes on motor fuels, aviation fuels and consumer sales and service.
Be it enacted by the Legislature of West Virginia:
     That §11-15-18b of the Code of West Virginia, 1931, as amended, be repealed; that §11-15A-13a of said code be repealed; that said code be amended by adding thereto a new section, designated §11-14C-49; that §11-15-3 of said code be amended and reenacted; and that said code be amended by adding thereto a new section, designated §11-15-35, all to read as follows:
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
§11-14C-49 Article to be repealed January 1, 2014._____Each and every provision of this article is repealed for all tax periods beginning on and after January 1, 2014: Provided, That tax liabilities arising for taxable periods ending before January 1, 2014, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the rights and duties of the taxpayer and the State of West Virginia are fully and completely preserved.
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. -- Effective, January 1, 2014, the general consumer sales and service tax imposed by this article shall be at the rate of six eight 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: Provided, That two cents of each eight cents of tax collected under the provisions of this section after deducting the amount of any refunds lawfully paid, shall be deposited in the "Road Fund" in the State Treasurer's office, and used only for the purpose of construction, reconstruction, maintenance and repair of highways, and payment of principal and interest on state bonds issued for highway purposes.
     (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.
     
Calculation of tax on fractional parts of a dollar after December 31, 2003. -- Beginning January 1, 2004, 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) (d) 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) (e) Rate of tax on certain mobile homes. -- Notwithstanding any provision of this article to the contrary, after December 31, 2003, 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) (f) Construction; custom software. -- After December 31, 2003, 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.
§11-15-35. Tax on aviation fuel effective January 1, 2004.
_____(a)
General. -- Effective January 1, 2004, all sales of aviation fuel are subject to an excise tax composed of a flat rate equal to $.205 per invoiced gallon plus the tax imposed by this article. Sales of aviation fuel upon which the tax imposed by this article has been paid shall not thereafter be again taxed under the provisions of this article. This section is construed so that all gallons of aviation fuel sold and delivered, or delivered, in this state are taxed one time.
_____(b)
Measure of tax. -- The measure of tax imposed by this article on sales of aviation fuel is the average wholesale price defined as the single, statewide average per gallon wholesale price, rounded to the third decimal (thousandth of a cent), exclusive of state and federal excise taxes on each gallon of aviation fuel, as determined by the Tax Commissioner from information furnished by suppliers, importers and distributors of aviation fuel in this state, or other information regarding wholesale selling prices as the Tax Commissioner may gather, or a combination of information: Provided, That on and after January 1, 2010, in no event shall the average wholesale price be determined to be less than $2.34 per gallon of aviation fuel: Provided however, That on and after January 1, 2011, the average wholesale price shall not vary by more than ten percent from the average wholesale price of aviation fuel as determined by the Tax Commissioner for the previous calendar year.
_____(c)
Definitions. -- For purposes of this article, the term "Aviation fuel" means aviation gasoline or aviation jet fuel.
_____"Aviation gasoline" means motor fuel designed for use in the operation of aircraft other than jet aircraft, and sold or used for that purpose.
_____"Aviation jet fuel" means motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used for that purpose.
_____(d)
Tax return and tax due. -- The tax imposed by this article on sales of aviation fuel shall be paid by each taxpayer on or before the last day of the calendar month by check, bank draft, certified check or money order payable to the Tax Commissioner for the amount of tax due for the preceding month, notwithstanding any provision of this article to the contrary: Provided, That the commissioner may require all or certain taxpayers to file tax returns and payments electronically. The return required by the commissioner shall accompany the payment of tax: Provided, however, That if no tax is due, the return required by the commissioner shall be completed and filed on or before the last day of the month.
_____(e)
Compliance. -- To facilitate ease of administration and compliance by taxpayers, the Tax Commissioner shall require persons liable for the tax imposed by this article on sales of aviation fuel to file a combined return and make a combined payment of the tax due under this article on sales of motor fuel and the tax due under article fourteen-c of this chapter on motor fuel. In order to encourage use of a combined return each month and the making of a single payment each month for both taxes, the due date of the return and tax due under said article is the last day of each month, notwithstanding any provision in said article to the contrary.
_____(f)
Dedication of tax. -- All tax collected on the sale of aviation fuel after deducting the amount of any refunds lawfully paid shall be deposited in the State Treasurer's office and transferred to the State Aeronautical Commission to be used for the purpose of matching federal funds available for the reconstruction, maintenance and repair of public airports and airport runways.

     NOTE: The purpose of this bill is to provide for future repeal of provisions of the Motor Fuel Excise Tax; to increase the consumer sales and use tax to eight percent, dedicating the increased revenue from that tax to the Road Fund; to provide for aviation fuel tax, and to dedicate that revenue to runway repair and maintenance.

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

     §11-14c-49 and §11-15-35 are new; therefore, they have been completely underscored.
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