Enrolled Version - Final Version
House Bill 4521 History
OTHER VERSIONS -
H. B. 4521
(By Delegates Varner, Perry, White,
Kominar, Cann, Shaver, Perdue,
[Passed March 13, 2010; in effect ninety days from passage.]
Williams, Stowers, Hunt and Miley)
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
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".