HOUSE CONCURRENT RESOLUTION NO. 96
(By Delegates Blair, Anderson, Armstead, Ashley, Azinger, Beane,
Border, Calvert, Canterbury, Carmichael, Caruth, Duke, Ellem,
Evans, Faircloth, Fleischauer, Frederick, Frich, Hall, Hamilton,
Howard, Hrutkay, Leggett, Long, Louisos, Overington, Romine,
Schadler, Schoen, Smirl, Sobonya, Sumner, Susman, Trump, Wakim,
Walters, Webb and G. White)
Requesting the Joint Committee on Government and Finance to study
ways to reduce and eliminate the consumer sales tax on food
sold for off premises consumption.
Whereas, West Virginia's sales tax on food sold for off
premises consumption is six percent; and
Whereas, West Virginia's sales tax on food sold for off
premises consumption is the second highest in the United States;
and
Whereas, Four of the states that border West Virginia have no
sales tax on food sold for off premises consumption; and
Whereas, The remaining state that borders West Virginia has a
sales tax on food sold for off premises consumption of only three
and one-half percent; and
Whereas, This disparity in tax rates places West Virginia
businesses at a competitive disadvantage with those in neighboring
states; and
Whereas, The sales tax on food sold for off premises
consumption is a regressive tax that is a heavy burden to poor and
working families in West Virginia; and
Whereas, It would be beneficial to West Virginia families and
businesses if the tax on food sold for off premises consumption is
reduced and eliminated; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby
requested to study the ways by which the sales tax on food sold for
off premises consumption may be reduced and ultimately eliminated;
and, be it
Further Resolved, That the Joint Committee on Government and
Finance report back to the full Legislature in January, 2005, its
findings, conclusions and recommendations, together with drafts of
any legislation that it may determine is necessary to ensure that
West Virginia's poor and working families may be relieved of the
heavy burden imposed by the sales tax on food sold for off premises
consumption; and, be it
Further Resolved, That the expenses necessary to conduct this
study, to prepare the report and to draft the necessary legislation
be paid from legislative appropriations to the Joint Committee on
Government and Finance.
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