HOUSE JOINT RESOLUTION NO. 111
(By Delegates Frich, Carmichael, Armstead,
Sumner, Sobonya, Louisos, Rowan,
Border, Blair, Walters and Lane)
[Introduced February 6, 2006; referred to the
Committee on Constitutional Revision then Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending article ten thereof, by adding thereto a
new section, designated section five-a, relating to abolishing
the consumers sales and service tax on food for human
consumption; numbering and designating such proposed
amendment; and providing a summarized statement of the purpose
of such proposed amendment.
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each house agreeing thereto:
That the question of ratification or rejection of an amendment
to the Constitution of the State of West Virginia be submitted to
the voters of the State at the next general election to be held in
the year two thousand six, which proposed amendment is that article
X thereof be amended by adding thereto a new section, designated
section five-a, to read as follows:
ARTICLE X. TAXATION.
§5a. Repeal of consumer sales and service tax on food for human
consumption.
Notwithstanding any provision in this Constitution to the
contrary, beginning the first day of July, two thousand seven,
there shall be no consumer sales and service tax imposed on food
and food ingredients intended for human consumption in this state.
Resolved further, That in accordance with the provisions of
article ten, chapter three of the Code of West Virginia, 1931, as
amended, such proposed amendment is hereby numbered "Amendment No.
1" and designated as the "Elimination of State Sales and Service
Tax on Food Amendment" and the purpose of the proposed amendment is
summarized as follows: "To amend the Constitution of the State of
West Virginia to prohibit the imposition of the consumer sales and
service tax on food and food ingredients intended for human
consumption."
NOTE: The purpose of this resolution is to prohibit the
imposition of the consumer sales and service tax on food and food
ingredients intended for human consumption beginning July 1, 2007.
This amendment is new; therefore, strike-throughs and
underscoring have been omitted.
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