H. B. 4088
(By Delegates Frich, Tansill, Lane, Stevens, Carmichael,
Ashley, Evans, Duke, Trump, Sumner and Border)
[Introduced January 24, 2006; referred to the
Committee on Finance.]
A BILL to amend and reenact §11-15-3a of the Code of West Virginia,
1931, as amended, relating to eliminating the sales tax on
food, after the thirtieth day of June, two thousand six.
Be it enacted by the Legislature of West Virginia:
That §11-15-3a of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-3a. Rate of tax on food and food ingredients intended for
human consumption; reduction of tax; elimination of
tax; exceptions; legislative, emergency and other
rules.
(a)
Rate of tax on food and food ingredients. --
(1) Notwithstanding any provision of this article or article
fifteen-a of this chapter to the contrary, the rate of tax on
sales, purchases and uses of food and food ingredients intended for human consumption after the thirty-first day of December, two
thousand five,
shall be and through the thirtieth day of June, two
thousand six, is five percent of its sales price, as defined in
section two, article fifteen-b of this chapter.
(2) Notwithstanding any provision of this article or article
fifteen-a of this chapter to the contrary, the tax on sales,
purchases and uses of food and food ingredients intended for human
consumption is eliminated after the thirtieth day of June, two
thousand six.
(b)
Calculation of tax on fractional parts of a dollar. -- The
tax computation under 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 seller 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.
(c)
Exceptions. -- The reduced rate of tax provided in this
section
shall and the elimination of the tax does not apply to
sales, purchases and uses by consumers of "Prepared food," as
defined in article fifteen-b of this chapter, which shall remain
taxable at the general rate of tax specified in section three of
this article and section two, article fifteen-a of this chapter.
(d)
Federal Food Stamp and Women, Infants and Children Programs, other exemptions. -- Nothing in this section
shall affect
affects application of the exemption from tax provided in section
nine of this article for food purchased by an eligible person using
food stamps, electronic benefits transfer cards or vouchers issued
by or pursuant to authorization of the United States Department of
Agriculture to individuals participating in the Federal Food Stamp
Program, by whatever name called, or the Women, Infants and
Children (WIC) Program, or application of any other exemption from
tax set forth in this article or article fifteen-a of this chapter.
(e)
Legislative rules; emergency rules. -- The Tax
Commissioner may promulgate legislative rules and emergency rules
explaining and implementing this section, which rules shall be
promulgated in accordance with the provisions of article three,
chapter twenty-nine-a of this code. The authority to promulgate
rules includes authority to amend or repeal those rules. If
proposed legislative rules for this section are filed in the State
Register before the
fifteenth day of December, two thousand five
fifteenth day of June, two thousand six, those rules may be
promulgated as emergency legislative rules, as provided in article
three of said chapter twenty-nine-a.
NOTE: The purpose of this bill is to eliminate the sales tax
on food, effective July 1, 2006.
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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