Senate Bill No. 61
(By Senator Sypolt)
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         [Introduced February 13, 2013; referred to the Committee on Agriculture and Rural Development; and then to the Committee on Finance.]                              
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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9o, relating to a sales tax exemption for veterinary medications.
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 §11-15-9o, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9o. Exemption for veterinary medications.
    Sales of medication prescribed by a veterinarian in the treatment and care of animals are exempt from the tax imposed by this article.
    NOTE: The purpose of this bill is to exempt sales of veterinary medications from sales tax.

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