Enrolled Version - Final Version
Senate Bill 2003 History
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ENROLLED
Senate Bill No. 2003
(By Senators Tomblin, Mr. President, and Sprouse,
By Request of the Executive)
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[Passed November 14, 2006; in effect ninety days from passage.]
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AN ACT
to amend and reenact §11-15-3a of the Code of West Virginia,
1931, as amended; and to amend said code by adding thereto a
new section, designated §11-15-3b, all
relating to the
consumers sales and service tax generally; reducing the
consumers sales and service tax
on sales, purchases and uses
of food and food ingredients intended for human consumption;
and providing exceptions to the reduced rate of tax
.
Be it enacted by the Legislature of West Virginia:
That §11-15-3a 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 §11-15-3b, all
to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-3a. Rate of tax on food and food ingredients intended for
human consumption; reductions of tax beginning
January 1, 2006, July 1, 2007, and July 1, 2008.
(a) Rate of tax on food and food ingredients. --
Notwithstanding any provision of this article or article fifteen-a
of this chapter to the contrary, the rate of tax on sales,
purchases and uses of food and food ingredients intended for human
consumption after the thirty-first day of December, two thousand
five, shall be five percent of its sales price, as defined in
section two, article fifteen-b of this chapter: Provided, That the
rate of tax on sales, purchases and uses of food and food
ingredients, as defined in said section, that is intended for human
consumption after the thirtieth day of June, two thousand seven,
shall be four percent of its sales price, as defined in said
section: Provided, however, That the rate of tax on sales,
purchases and uses of food and food ingredients as defined in said
section that is intended for human consumption after the thirtieth
day of June, two thousand eight, shall be three percent of its
sales price, as defined in said section.
(b) Calculation of tax on fractional parts of a dollar. -- The
tax computation under this section shall be carried to the third
decimal place and the tax rounded up to the next whole cent
whenever the third decimal place is greater than four and rounded
down to the lower whole cent whenever the third decimal place is
four or less. The seller may elect to compute the tax due on a
transaction on a per item basis or on an invoice basis provided the
method used is consistently used during the reporting period.
(c) Federal food stamp and women, infants and children programs, other exemptions. -- Nothing in this section shall affect
application of the exemption from tax provided in section nine of
this article for food purchased by an eligible person using food
stamps, electronic benefits transfer cards or vouchers issued by or
pursuant to authorization of the United States Department of
Agriculture to individuals participating in the federal food stamp
program, by whatever name called, or the women, infants and
children (WIC) program, or application of any other exemption from
tax set forth in this article or article fifteen-a of this chapter.
§11-15-3b. Exceptions to reduced rate of tax on food and food
ingredients intended for human consumption.
The reduced rate of tax provided on food and food ingredients
intended for human consumption provided in section three-a of this
article shall not apply to sales, purchases and uses by consumers
of "prepared food", as defined in article fifteen-b of this
chapter, which shall remain taxable at the general rate of tax
specified in section three of this article and section two, article
fifteen-a of this chapter: Provided, That after the thirtieth day
of June, two thousand seven, the reduced rate of tax provided in
section three-a of this article shall not apply to sales, purchases
and uses by consumers of "prepared food", "food sold through
vending machines" and "soft drinks" as defined in article fifteen-b
of this chapter, which shall be taxed at the general rate of tax
specified in section three of this article and section two, article
fifteen-a of this chapter.
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