H. B. 2500
(By Delegates Marshall, Hatfield, Tucker,
Miley, M. Poling and Moore)
[Introduced January 9, 2008; referred to the
Committee on Roads and Transportation then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9i; and to
amend said code by adding thereto a new section, designated
§17A-3-4a, all relating to special equipment installed in a
motor vehicle for the use of a person with physical
disabilities; and excluding the equipment from the sales and
use tax
and its value when determining the value of the
vehicle for imposition of the tax on the privilege of
effecting the certification of the title of the vehicle.
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; and that
said code be amended by adding thereto a new section, designated
§17A-3-4a, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exemption for equipment for making motor vehicles
capable of being used by a person with physical
disabilities.
Sales and use or other consumption of special equipment
installed in a motor vehicle for the use of a person with physical
disabilities and repair or replacement parts for the equipment,
whether the repair or replacement parts are purchased separately or
in conjunction with the equipment, and whether the parts continue
the original function or enhance the functionality of the equipment
are exempt from the taxes imposed by this article.
CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,
CERTIFICATE OF TITLE AND ANTITHEFT PROVISIONS.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF
CERTIFICATES OF TITLE.
§17A-3-4a. Exclusion from tax for equipment installed in a motor
vehicle for the use of a person with physical
disabilities.
In determining the amount of tax to be imposed under section
four of this article, the Division of Motor Vehicles shall exclude
the value of special equipment installed in a motor vehicle for the
use of a person with physical disabilities to enable the person to
operate the motor vehicle.
NOTE: The purpose of this bill is to exempt from the sales and
use tax special equipment installed in a motor vehicle for the use of a person with physical disabilities
and to exclude the value of
the equipment when determining the value of the vehicle for
imposition of the tax on the privilege of effecting the
certification of the title of the vehicle.
All sections in this bill are new; therefore, strike-throughs
and underscoring have been omitted.