Introduced Version
House Bill 4389 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 4389
(By Delegates Fragale,
Williams, Shaver, Perry,
Hartman, Romine, Michael and Sumner
)
[Introduced
February 8, 2010
; referred to the
Committee on Education then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9l, relating
to exempting sales of tangible personal property and services
by any public or private school in this state of any one or
more grade levels prekindergarten through grade twelve;
limiting amount of sales subject to exemption; and authorizing
designation by the Tax Commissioner of the exemption as a per
se exemption for which exemption certificates are not
required.
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 §11-15-9l, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9l. Exemption for sales of tangible personal property and
services by a school.
(a)
Exemption. -- On and after January 1, 2010, sales of
tangible personal property and services by any public or private
school which maintains a regular faculty and curriculum and has a
regularly enrolled body of pupils or students in attendance at the
place in this state where its educational activities are regularly
conducted are exempt from the tax imposed by this article:
Provided, That a school having annual sales of tangible personal
property and taxable services greater than $200,000 is subject to
this exemption only on the first $200,000 of sales in any calendar
year. The Tax Commissioner may, by rule, specify that the
exemption authorized in this section is a "per se" exemption for
which exemption certificates are not required.
(b) Definitions. -- For purposes of this section, "school"
means an institution in this state, organized as a unit, the
principal purpose of which is to provide an educational program for
any one or more of the grades prekindergarten for students who have
attained the age of three years through grade twelve, inclusive,
without regard to the number of grades or grade levels at the
school. "School" does not include any college, university or trade
school, institution of higher education or post secondary
educational institution.
NOTE: The purpose of this bill is to exempt sales of personal
tangible property and services by public and private schools from
consumer sales tax and service.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.