H. B. 3062


(By Delegates Frich, Tansill, Stevens, Carmichael, Border, Ashley, Trump, Wakim, Hall, Evans and Houston)


[Introduced March 16, 2005 ; referred to the Committee on Finance.]



A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9i, relating to exempting fresh produce from the sales tax.

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 §11-15-9i, to read as follows:

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9i. Exemption for the sale of fresh fruits and vegetables.

The sale of fresh fruits and vegetables shall be exempted from the taxes imposed by this article.



NOTE: The purpose of this bill is to exempt the sale of fresh produce from the sales tax.

This section is new; therefore, strike-throughs and underscoring have been omitted.