H. B. 4521
(By Delegates Varner, Perry, White,
Kominar, Cann, Shaver, Perdue,
[Introduced February 17, 2010; referred to the
Committee on Finance.]
Williams, Stowers, Hunt and Miley)
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9n, relating
to creating a sales tax holiday for purchases of guns and
ammunition during the first weekend in October.
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 §11-15-9n, to read as
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9n. Annual exemption for purchases of firearms.
There is established an annual sales tax holiday on the
purchase of firearms from the taxes imposed by this article,
beginning the first weekend in October at 12:01 a.m. on that Friday
and ending at midnight on Sunday of the same weekend of every
calendar year. This section shall be known as "The Second
Amendment Appreciation Act".
NOTE: The purpose of this bill is to exempt the purchase of
firearms during the first weekend of October from the sales tax
imposed by §11-15.
This section is new; therefore, it has been completely