ENGROSSED
COMMITTEE SUBSTITUTE
FOR
H. B. 4017
(By Mr. Speaker, Mr. Kiss, and Delegate Trump
)
[By Request of the Executive]
(Originating in the Committee on Finance)
[February 25, 2002]
A BILL to amend article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, by
adding thereto a new section, designated section nine-c,
relating generally to consumers sales and service; creating
new exemption for purchases of back-to-school clothing and
school supplies by consumers during three-day period in August
two thousand two.
Be it enacted by the Legislature of West Virginia:
That article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section nine-c,
to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9c. Exemption for clothing, footwear and school supplies
for limited period
in the year two thousand two.
(a) The sale of an article of clothing or footwear designed to
be worn on or about the human body and the sale of school supplies,
such as pens, pencils, binders, notebooks, reference books, book
bags, lunch boxes
, computers, computer accessories
and calculators,
is exempted from the taxes imposed by this article if:
(1) The sales price of the article or school supply, except
for a computer or computer accessory, is less than one hundred
dollars;
(2) The sales price of a computer or computer accessory is
less than six hundred dollars after credit for any manufacturer's
rebate; and
(3) The sale takes place during a period beginning at 12:01
a.m. eastern daylight time on the first Friday in August, two
thousand two, and ending at 12 midnight eastern daylight time on
the following Sunday in August, two thousand two.
(b) This section does not apply to:
(1) Any special clothing or footwear that is primarily
designed for athletic activity or protective use and that is not
normally worn except when used for the athletic activity or
protective use for which it is designed;
(2) Accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches, and similar items carried on or about
the human body, without regard to whether worn on the body in a
manner characteristic of clothing;
(3) The rental of clothing, footwear or school supplies;
(4) Furniture; and
(5) Tangible personal property for use in a trade or business.
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