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Introduced Version Senate Bill 128 History

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Senate Bill No. 128

(By Senators Sypolt and Nohe)

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[Introduced January 11, 2012; referred to the Committee on Agriculture; and then to the Committee on Finance.]

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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.

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