Senate Bill No. 467

(By Senator Sprouse)

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[Introduced March 24, 1997; referred to the Committee
on Finance.]
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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 twenty-nine, relating to the consumers sales tax; and imposing a moratorium on food and clothing sales of five hundred dollars or less for the period from the sixteenth day of June through the twenty-second day of June.

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

§11-15-29. Moratorium of sales of food and clothing.
Notwithstanding any other provision of this code to the contrary, sales of food and clothing of five hundred dollars or less for the period from the sixteenth of June through the twenty-second of June are exempt from the tax imposed by this article.




NOTE: The purpose of this bill is to exempt the sales of food and clothing in amounts of $500.00 or less from the consumers sales tax for the period from June 16 through June 22.

§11-15-29 is new; therefore, strike-throughs and underscoring have been omitted.