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Enrolled Version - Final Version House Bill 4521 History

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hb4521 ENR
ENROLLED

H. B. 4521


(By Delegates Varner, Perry, White,

Kominar, Cann, Shaver, Perdue,

Williams, Stowers, Hunt and Miley)


[Passed March 13, 2010; in effect ninety days from passage.]



AN ACT to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9n, relating to creating a sales tax holiday for purchases of guns during the first weekend in October.

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 §11-15-9n, to read as follows:

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9n. Annual exemption for purchases of firearms.

There is established an annual sales tax holiday on the purchase of firearms from the taxes imposed by this article, beginning the first weekend in October at 12:01 a.m. on that Friday and ending at midnight on Sunday of the same weekend of every calendar year. This section shall be known as "The Second Amendment Appreciation Act".



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