HB2816 HFA Butler 3-27 #1
§11-15-3. Amount of tax;
allocation of tax and transfers.
(a) Vendor to collect.
For the privilege of selling tangible personal
property or custom software and for the privilege of furnishing certain
selected services defined in sections two and eight of this article, the vendor
shall collect from the purchaser the tax as provided under this article and
article fifteen-b of this chapter, and shall pay the amount of tax to the Tax
Commissioner in accordance with the provisions of this article or article
fifteen-b of this chapter.
(b) Amount of tax. ̶ The general
consumer sales and service tax imposed by this article shall be at the rate of
six cents on the dollar percent of the sales price of sales
tangible personal property, custom software or taxable services purchased,
excluding gasoline and special fuel
sales,
which remain taxable at the rate of five cents percent: on the
dollar of sales Provided, That
on
and after July 1, 2017, the tax imposed by this article shall be six and
one-half percent of the purchase price, excluding sales of motor fuels, which
remain taxable at the rate of five percent of the average wholesale selling
price of motor fuel: Provided, however,
That this increase in the rate of tax adopted pursuant to the reenactment of
this section during the 2017 Regular Session of the Legislature shall expire on
June 30, 2020, so long as the balance of funds as of June 30, 2019, in the
Revenue Shortfall Reserve Fund and the Revenue Shortfall Reserve Fund Part B,
established in section twenty, article two, chapter eleven-b of this code
equals or exceeds fifteen percent of the general revenue fund budgeted for the
fiscal year commencing on July 1, 2019.
(c) Calculation tax
on fractional parts of a dollar until January 1, 2004. -B
There shall be no tax on sales where the monetary consideration is 54
or less. The amount of the tax shall be computed as follows:
(1) On each sale, where
the monetary consideration is from 64 to 164, both inclusive, 14.
(2) On each sale, where
the monetary consideration is from 174 to 334, both inclusive, 24.
(3) On each sale, where
the monetary consideration is from 344 to 504, both inclusive, 34.
(4) On each sale, where
the monetary consideration is from 514 to 674, both inclusive, 44.
(5) On each sale, where
the monetary consideration is from 684 to 844, both inclusive, 54.
(6) On each sale, where
the monetary consideration is from 854 to $1, both inclusive, 64.
(7) If the sale price is
in excess of $1, 64 on each whole dollar of sale price, and upon any
fractional part of a dollar in excess of whole dollars as follows: 14
on the fractional part of the dollar if less than 174;
24 on the fractional part of the dollar if in excess of
164 but less than 344; 34 on the fractional part of the dollar if in excess of
334 but less than 514; 44 on the fractional part of the dollar if in excess of
504 but less than 684; 54 on the fractional part of the dollar if in excess of
674 but less than 854; and 64 on the fractional part of the dollar if in excess of
844. For example,
the
tax on sales from $1.01 to $1.16, both inclusive, 74;
on sales from $1.17 to $1.33, both inclusive, 84;
on sales from $1.34 to $1.50, both inclusive, 94;
on sales from $1.51 to $1.67, both inclusive, 104;
on sales from $1.68 to $1.84, both inclusive, 114
and on sales from $1.85 to $2, both inclusive, 124:
Provided, That beginning January 1, 2004, tax due under this article
shall be calculated as provided in subsection (d) of this subsection and this
subsection (c) does not apply to sales made after December 31, 2003.
(d) (c) Calculation of tax on fractional parts
of a dollar after December 31, 2003. Beginning
January 1, 2004, the tax computation under subsection (b) of this section
shall be carried to the third decimal place, and the tax rounded up to the next
whole cent whenever the third decimal place is greater than four and rounded
down to the lower whole cent whenever the third decimal place is four or less.
The vendor may elect to compute the tax due on a transaction on a per item
basis or on an invoice basis provided the method used is consistently used
during the reporting period.
(e) (d) No aggregation of separate sales
transactions, exception for coin-operated devices. ̶ Separate sales, such as daily or weekly
deliveries, shall not be aggregated for the purpose of computation of the tax
even though the sales are aggregated in the billing or payment therefor.
Notwithstanding any other provision of this article, coin-operated amusement
and vending machine sales shall be aggregated for the purpose of computation of
this tax.
(f) (e) Rate of tax on certain mobile homes.
Notwithstanding any provision of this article to the
contrary, after December 31, 2003, the tax levied on sales of mobile homes to
be used by the owner thereof as his or her principal year-round residence and
dwelling shall be an amount equal to six percent of fifty percent of the sales
price: Provided, That on
and after July 1, 2017, notwithstanding any provision of this article to the
contrary, the tax levied on sales of mobile homes to be used by the owner
thereof as his or her principal year-round residence and dwelling
shall
be an amount equal to six and one-half percent of fifty percent of the sales
price: Provided, however, That should the rate of tax imposed in subsection (b) of
this section revert to six percent as of a specified date, the tax imposed on
sales of certain mobile homes shall similarly revert to six percent of fifty
percent of the sales price.
(g) (f) Construction; custom software. After
December 31, 2003, whenever Whenever
the words "tangible personal
property" or "property"
appear in this article, the same shall also include the words "custom software".
(h) (g) Computation of tax on sales of gasoline
and special fuel. The method of
computation of tax provided in this section does not apply to sales of gasoline
and special fuel.
(h) Notwithstanding any
provision of this code to the contrary, on and after July 1, 2017, when the
words six percent appear in this article or article fifteen of this chapter
they shall mean the rate of the tax specified in subsection (b) of this
section.;
and on
page
ARTICLE 15A. USE TAX.
§11-15A-2. Imposition of
tax; six percent tax rate; inclusion of services as taxable; transition
rules; allocation of tax and transfers.
(a) An excise tax is hereby
levied and imposed on the use in this state of tangible personal property,
custom software or taxable services, to be collected and paid as provided in
this article
or
article fifteen-b of this chapter, at the rate of six percent of the purchase
price of the property or taxable services, except as otherwise provided in this
article: Provided, That on
and after July 1, 2017, the tax imposed by this article shall be collected and
paid, as provided in this article or article fifteen-b of this chapter, at the
rate of six and one-half percent of the purchase price of the tangible personal
property, custom software or taxable services, except as otherwise provided in
this article: Provided, however, That
the one-half percent increase in the tax on the purchase price adopted pursuant
to the reenactment of this section during the 2017 Regular Session of the
Legislature shall expire on June 30, 2020, so long as the balance of funds as
of June 30, 2019, in the Revenue Shortfall Reserve Fund and the Revenue
Shortfall Reserve Fund Part B, established in section twenty, article two,
chapter eleven-b of this code equals or exceeds fifteen percent of the general
revenue fund budgeted for the fiscal year commencing on July 1, 2019.
(b) Calculation of tax
on fractional parts of a dollar. The tax computation
under subsection (a) of this section shall be carried to the third decimal
place and the tax rounded up to the next whole cent whenever the third decimal
place is greater than four and rounded down to the lower whole cent whenever
the third decimal place is four or less. The vendor may elect to compute the
tax due on a transaction on a per item basis or on an invoice basis provided
the method used is consistently used during the reporting period.
(c) "Taxable
services," for the purposes of this article, means services of the nature
that are subject to the tax imposed by article fifteen of this chapter. In this
article, wherever the words "tangible personal property" or
"property" appear, the same shall include the words "or taxable
services," where the context so requires.
(d) Use tax is hereby
imposed upon every person using tangible personal property, custom software or
taxable service within this state. That person's liability is not extinguished
until the tax has been paid. A receipt with the tax separately stated thereon
issued by a retailer engaged in
business
in this state, or by a foreign retailer who is authorized by the Tax
Commissioner to collect the tax imposed by this article, relieves the purchaser
from further liability for the tax to which the receipt refers.
(e) Purchases of tangible
personal property or taxable services made for the government of the United
States or any of its agencies by ultimate consumers is subject to the tax
imposed by this section. Industrial materials and equipment owned by the
federal government within the State of West Virginia of a character not
ordinarily readily obtainable within the state, is not subject to use tax when
sold, if the industrial materials and equipment would not be subject to use
taxes if sold outside of the state for use in West Virginia.
(f) This article does not
apply to purchases made by counties or municipal corporations.
(g) Notwithstanding any
provisions of this code to the contrary, on and after July 1, 2017, when the
words six percent appear in subsection (c), section ten of this article,
those words shall mean a percentage equal to the use tax rate specified in
subsection (a) of this section.;
and by amending the enacting section to
read as follows:
That §11-13X-4 and §11-13X-13 of the Code of West
Virginia, 1931, as amended, be amended and reenacted; that §11-15-3 and
§11-15-9 of said code be amended and reenacted; that §11-15A-2 of said code be
amended and reenacted; and that §11-16-13 of said code be amended and reenacted,
all to read as follows:
Adopted
Rejected