Senate Bill No. 580
(By Senators Snyder and Anderson)
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[Introduced February 19, 1999; referred to the Committee on
Finance; and then to the Committee on the Judiciary.]
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A BILL to amend article nine, chapter sixty-four of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twenty-nine, relating to authorizing and directing the
department of tax and revenue to amend and promulgate a
legislative rule relating to professional services exempted
from the imposition of the consumers sales and service tax;
and providing that laboratories holding a federal or state
certification, including, but not limited to, medical,
dental, analytical, environmental, forensic and
microbiological laboratories, be added to those professional
services so exempted.
Be it enacted by the Legislature of West Virginia:
That article nine, chapter sixty-four of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section
twenty-nine, to read as follows:
ARTICLE 9. AUTHORIZATION FOR MISCELLANEOUS AGENCIES AND BOARDS
TO PROMULGATE LEGISLATIVE RULES.
§64-9-29. Department of tax and revenue.
The Legislature hereby authorizes and directs the department
of tax and revenue to amend and promulgate the rule promulgated
and final filed in the state register on the thirteenth day of
July, one thousand nine hundred ninety-three, under the authority
of section five, article ten, chapter eleven of this code,
relating to the department of tax and revenue (consumer sales and
service and use tax, 110 CSR 15), with the amendments set forth
below:
On page 35, subdivision 8.1.1.1, line 17, after the words
"et seq." by inserting the words "proprietors of state or
federally licensed or certified laboratories, including, but not
limited to, medical, dental, analytical, environmental, forensic
and microbiological laboratories".
NOTE: The purpose of this bill is to authorize and direct
the department of tax and revenue to amend and promulgate a
legislative rule to provide that laboratories holding a federal
or state certification, including, but not limited to, medical,
dental, analytical, environmental, forensic and microbiological
laboratories, are considered professional services exempt from
the consumer sales and service tax.
This section is new; therefore, strike-throughs and
underscoring have been omitted.