H. B. 2404


(By Delegates Harrison, Hall, Greear, Pulliam,


Louisos, Sprouse and Given)

[Introduced February 8, 1995; referred to the

Committee on Finance.]




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-f, relating to reducing the sales tax on food by one percent per year until the tax is completely phased out.

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-f, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.

§11-15-9f. Phasing sales tax on food out.

Notwithstanding any other provision to the contrary, the sales tax on food shall be reduced by one percent per year until the tax is completely phased out.

NOTE: The purpose of this bill is to reduce the sales tax on food by one percent per year until it is completely phased out.

Section nine-f, article fifteen, chapter eleven is new; therefore, strike-throughs and underscoring have been omitted.