Introduced Version Senate Bill 16 History

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Senate Bill No. 16

(By Senators Bailey, Unger, Love, Weeks, Minard, Chafin, Dempsey, Sharpe, Hunter, Minard, Kessler, Plymale, Bowman, Jenkins, Oliverio, Foster and Barnes.)


[Introduced February 9, 2005; referred to the Committee

on Finance.]


A BILL to amend and reenact §11-15-11 of the Code of West Virginia, 1931, as amended, relating to exempting veterans' organizations from the state sales tax.

Be it enacted by the Legislature of West Virginia:
That §11-15-11 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
§11-15-11. Exemption for certain organizations.

(a) Sales of taxable services by a corporation or organization that are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, and that meet the requirements set forth in subsection (b) of this section, are exempt from the tax imposed by this article, except that this exemption shall does not apply to sales of taxable services to the extent that income received from the sales of such the services is taxable under Section 511 of the Internal Revenue Code.
(b) With the exception of the provisions of subsection (c) of this section, the exemption set forth in this section applies only to those corporations or organizations meeting the following criteria:
(1) The corporation or organization is organized and operated primarily for charitable or educational purposes and its activities and programs contribute importantly to promoting the general welfare of youth, families and the aged, improving health and fitness and providing recreational opportunities to the public;
(2) The corporation or organization offers membership or participation in its programs and activities to the general public and charges fees or dues which make its programs and activities accessible by a reasonable cross-section of the community; and
(3) The corporation or organization offers financial assistance on a regular and on-going basis to individuals unable to afford the organization's membership dues or fees.
(c) Sales of goods or services by a corporation or organization primarily organized and operated to promote, support or publicize military veterans' causes, interests or affairs or to otherwise conduct legitimate business activities on behalf and for the benefit of veterans, veterans' organizations or veterans' groups, are exempt from the tax imposed by this article.
(c) (d) The Tax Commissioner is prohibited from issuing any assessments and from taking any other action under article ten of this chapter after the thirty-first day of December, one thousand nine hundred ninety-one, to collect the tax imposed by this article from an organization described in subsections (a) and (b) of this section that did not collect the tax on transactions occurring before the first day of July, one thousand nine hundred ninety-two. The Tax Commissioner is also prohibited from refunding any tax collected by a qualified organization prior to the first day of July, one thousand nine hundred ninety-two, that was paid over to the Tax Commissioner.
(d) (e) For purposes of this section, the term "corporation" and the term "organization" are used interchangeably and mean a corporation or other organization that is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code, as amended.
(e) (f) Nothing in this section shall affect affects the application of this article to nonprofit tax-exempt hospitals.

NOTE: The purpose of this bill is to exempt veterans' organizations from the sales tax provisions.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.

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