H. B. 2633
(By Delegates Marshall, Hatfield, Miley and Moore)
[Introduced January 13, 2010; referred to the
Committee on Roads and Transportation then Finance.]
A BILL to amend and reenact §11-15-9i of the Code of West Virginia,
1931, as amended; and to amend said code by adding thereto a
new section, designated §17A-3-4a, all relating to special
equipment installed in a motor vehicle for the use of a person
with physical disabilities; and excluding the equipment from
the sales and use tax
and its value when determining the value
of the vehicle for imposition of the tax on the privilege of
effecting the certification of the title of the vehicle.
Be it enacted by the Legislature of West Virginia:
That §11-15-9i of the Code of West Virginia, 1931, as amended,
be amended and reenacted; and that said code be amended by adding
thereto a new section, designated §17A-3-4a, all to read as
follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exempt drugs, durable medical goods, mobility enhancing
equipment and prosthetic devices.
(a) Notwithstanding any provision of this article, article
fifteen-a or article fifteen-b of this chapter, the purchase by a
health care provider of drugs, durable medical goods, mobility
enhancing equipment and prosthetic devices, all as defined in
section two, article fifteen-b of this chapter, to be dispensed
upon prescription and intended for use in the diagnosis, cure,
mitigation, treatment, or prevention of injury or disease in humans
shall be exempt from the tax imposed by this article.
(b) For purposes of this exemption, "health care provider"
means any person licensed to prescribe drugs, durable medical
goods, mobility enhancing equipment and prosthetic devices intended
for use in the diagnosis, cure, mitigation, treatment, or
prevention of injury or disease in humans. For purposes of this
section, the term "health care provider" includes any hospital,
medical clinic, nursing home, or provider of inpatient hospital
services and any provider of outpatient hospital services,
physician services, nursing services, ambulance services, or
surgical services.
(c)
This section shall be effective the first day of July, two
thousand seven. Notwithstanding any provision of this article, the
sale and installation of mobility-enhancing equipment installed in
a motor vehicle for the use of a person with physical disabilities and repair or replacement parts for that equipment, whether the
repair or replacement parts are purchased separately or in
conjunction with the equipment, and whether the parts continue the
original function or enhance the functionality of the equipment,
are exempt from the taxes imposed by this article.
CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,
CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-4a. Exclusion from tax for equipment installed in a motor
vehicle for the use of a person with physical
disabilities.
In determining the amount of tax to be imposed under section
four of this article, the Division of Motor Vehicles shall exclude
the value of special equipment installed in a motor vehicle for the
use of a person with physical disabilities to enable the person to
operate the motor vehicle.
NOTE: The purpose of this bill is to exempt from the sales and
use tax special equipment installed in a motor vehicle for the use
of a person with physical disabilities
and to exclude the value of
the equipment when determining the value of the vehicle for
imposition of the tax on the privilege of effecting the
certification of the title of the vehicle.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.