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Introduced Version House Bill 4305 History

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H. B. 4305

(By Mr. Speaker, (Mr. Thompson) and Delegate Armstead)
[By Request of the Executive]
[Introduced January 28, 2008; 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 §11-15-9j, relating to providing a limited annual exemption from the consumers sales and service tax for purchases of certain Energy Star qualified products, specifying time period for exemption, specifying definition.

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 §11-15-9j, to read as follows:
§11-15-9j. Annual Exemption for purchases of energy efficient products.

(a) There shall be an annual sales tax holiday each year. The sale of specified exempt Energy Star qualified products is exempted from the taxes imposed by this article if:

(1) The sales price is two thousand five hundred dollars or less per purchase for noncommercial home or personal use; and
(2) The sale takes place in two thousand eight or in a subsequent year, and the sale takes place during a period beginning at 12:01 a.m. eastern daylight time on the first day of September, and ending at 11:59 p.m. eastern daylight time on the seventh day of September:
(b) This section does not apply to tangible personal property for use in a trade or business.
(c) Definition. -- As used in this section, the term "specified exempt Energy Star qualified product" means any battery charger, room air cleaner, water cooler, heat pump, boiler, furnace, geothermal heat pump, ventilating fan, dishwasher, clothes washer, air conditioner, ceiling fan, compact fluorescent light bulb, light fixture, dehumidifier, programmable thermostat, freezer, or refrigerator that meets the energy efficient guidelines set by the United States Environmental Protection Agency and the United States Department of Energy and is authorized to carry the Energy Star label.

NOTE: The purpose of this bill is to create a limited sales tax holiday for purchases of certain Energy Star appliances and devices over a three-day period, beginning June 20, 2008.

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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