ENGROSSED
COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 474
(By Senators Tomblin, Mr. President, and Caruth,
By Request of the Executive)
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[Originating in the Committee on Finance;
reported February 19, 2008.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9j, relating
to providing a limited annual exemption from the consumers
sales and service tax for purchases of eligible specified
exempt Energy Star qualified products; specifying time period
for exemption; and specifying definition.
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 §11-15-9j, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9j. Annual exemption for purchases of energy efficient
products.
(a) There is established an annual sales tax holiday on the
sale of specified Energy Star qualified products from the taxes
imposed by this article if:
(1) The sales price of the specified Energy Star qualified
product is two thousand five hundred dollars or less per purchase
for noncommercial home or personal use; and
(2) The sale takes place:
(A) In two thousand eight during a period beginning at 12:01
a.m. eastern daylight time on the first day of September and ending
at 11:59 p.m. eastern daylight time on the seventh day of
September;
(B) In two thousand nine during a period beginning at 12:01
a.m. eastern daylight time on the first day of September and ending
at 11:59 p.m. eastern daylight time on the thirtieth day of
September;
(C) In two thousand ten during a period beginning at 12:01
a.m. eastern daylight time on the first day of September and ending
at 11:59 p.m. eastern daylight time on the thirtieth day of
September.
(b) This section does not apply to tangible personal property
for use in a trade or business.
(c)
Definition. -- As used in this section, the term
"specified exempt Energy Star qualified product" means any battery
charger, room air cleaner, water cooler, heat pump, boiler, furnace, geothermal heat pump, ventilating fan, dishwasher, clothes
washer, air conditioner, ceiling fan, compact fluorescent light
bulb, light fixture, dehumidifier, programmable thermostat, freezer
or refrigerator that meets the energy efficient guidelines set by
the United States Environmental Protection Agency and the United
States Department of Energy and is authorized to carry the Energy
Star label.