SB 135 Text

ENGROSSED
Senate Bill No. 135
(By Senators Tomblin, Mr. President, and Sprouse,
By Request of the Executive)
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[Introduced January 14, 2004; referred to the Committee on Finance.]
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A BILL to amend and reenact §11-15-9g of the code of West Virginia, 1931, as amended, relating to consumers sales and service tax; and creating exemption for purchases of back-to-school clothing and school supplies by consumers during three-day period in August, two thousand four.

Be it enacted by the Legislature of West Virginia:
That §11-15-9g of the code of West Virginia, 1931, as amended, be amended and reenacted; and that said code be amended by adding thereto a new section, designated §11-15-9h, all to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9g. Exemption for clothing, footwear and school supplies for limited period in the year two thousand four.

(a) The sale of an article of clothing or footwear designed to be worn on or about the human body and the sale of school supplies, such as pens, pencils, binders, notebooks, reference books, book bags, lunch boxes, computers, computer accessories and calculators, is exempted from the taxes imposed by this article if:
(1) The sales price of the article or school supply, except for a computer or computer accessory, is less than one hundred dollars;
(2) The sales price of a computer is less than seven hundred fifty dollars after credit for any manufacturer's rebate or a computer accessory is less than one hundred dollars after credit for any manufacturer's rebate; and
(3) The sale takes place during a period beginning at 12:01 a.m. ~~eastern daylight time~~ on the first Friday in August, two thousand ~~three~~ four, and ending at 12 midnight ~~eastern daylight time~~ on the following Sunday in August, two thousand ~~three~~ four.
(b) This section does not apply to:
(1) Any special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the athletic activity or protective use for which it is designed;
(2) Accessories, including jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;
(3) The rental of clothing, footwear or school supplies;
(4) Furniture; and
(5) Tangible personal property for use in a trade or business.

§11-15-9h. Exemption for sales of food and food products for off- premises consumption.

Sales of food and food products sold for human consumption off the premises where sold shall be exempt from consumers sales tax according to the following schedule:
(a) On and after the first day of January, two thousand five, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to five and one-half percent;
(b) On and after the first day of January, two thousand six, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to five percent;
(c) On and after the first day of January, two thousand seven, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to four and one-half percent;
(d) On and after the first day of January, two thousand eight, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to four percent;
(e) On and after the first day of January, two thousand nine, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to three and one-half percent;
(f) On and after the first day of January, two thousand ten, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to three percent;
(g) On and after the first day of January, two thousand eleven, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to two and one-half percent;
(h) On and after the first day of January, two thousand twelve, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to two percent;
(i) On and after the first day of January, two thousand thirteen, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to one and one-half percent;
(j) On and after the first day of January, two thousand fourteen, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to one percent;
(k) On and after the first day of January, two thousand fifteen, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be reduced to one-half percent;
(l) On and after the first day of January, two thousand sixteen, the consumers sales tax on food and food products sold for human consumption off the premises where sold shall be eliminated and food and food products sold for human consumption off the premises where sold shall be exempt from taxation under this article.

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