H. B. 2644
(By Delegates Trump, Armstead, Sobonya, Howard,
Rowan, Porter and Lane)
[Introduced February 24, 2005; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9i, relating
to the consumer sales and service tax on food and food
products sold for human consumption off premises where sold;
providing for the gradual elimination of the consumer sales
tax on food and food products sold for human consumption off
the premises where sold.
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 §11-15-9i, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exemption for certain food and food products.
(a) The tax imposed by this article on food and food products
sold for human consumption off the premises where sold:
(1) On and after the first day of July, two thousand five, and
until the thirtieth day of June, two thousand six is reduced to
four cents on the dollar of sales; and
(2) On and after the first day of July, two thousand six, and
until the thirtieth day of June, two thousand seven is reduced to
two cents on the dollar of sales.
(b) On and after the first day of July, two thousand six,
sales of food and food products sold for human consumption off the
premises where sold are exempt from the tax imposed in this
article.
NOTE: The purpose of this bill is to reduce the consumer
sales tax on food to: (1) Four cents on the dollar of sales as of
July 1, 2005; (2) two cents on the dollar of sales as of July 1,
2006; and to eliminate the sales tax on food as of July 1, 2007.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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