H. B. 2665
(By Delegates Harrison, Capito, Border,
Armstead, Leggett, Evans and Louisos)
[Introduced February 5, 1999; 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 from six
percent to five percent.
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. Reducing sales tax on food.
Notwithstanding any other provision to the contrary, the
sales tax on food and food products sold for human consumption
off the premises where sold, shall be reduced from six percent to
five percent effective the first day of January, two thousand.
NOTE: The purpose of this bill is to reduce the sales tax
on food sold for human consumption off the premises where sold
from six percent to five percent.
This section is new; therefore, strike-throughs and
underscoring have been omitted.