Senate Bill No. 128
(By Senators Sypolt and Nohe)
[Introduced January 11, 2012; referred to the Committee on Agriculture; and then to the Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9o, relating to a sales tax exemption for veterinary medications.
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 §11-15-9o, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9o. Exemption for veterinary medications.
Sales of medication prescribed by a veterinarian in the treatment and care of animals are exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt sales of veterinary medications from sales tax.
This section is new; therefore, strike-throughs and underscoring have been omitted.