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Engrossed Version Senate Bill 2003 History

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Key: Green = existing Code. Red = new code to be enacted
ENGROSSED

Senate Bill No. 2003

(By Senators Tomblin, Mr. President, and Sprouse,

By Request of the Executive)

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[Introduced November 9, 2006; referred to the Committee on Finance.]

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A BILL to amend and reenact §11-15-3a of the Code of West Virginia, 1931, as amended, relating to consumers sales and service tax on sales, purchases and uses of food and food ingredients intended for human consumption; reducing rate of tax on sales, purchases and uses of food and food ingredients intended for human consumption to four percent of the sales price after the thirtieth day of June, two thousand seven; reducing the rate of tax on sales, purchases and uses of food and food ingredients intended for human consumption to three percent of the sales price after the thirtieth day of June, two thousand eight; and providing that the rate of tax on sales, purchases and uses of candy, prepared food, soft drinks and on sales of food through vending machines be six percent of the sales price after the thirtieth day of June, two thousand seven.

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 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 July 1, 2007 and July 1, 2008; and exceptions.

(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 section two, article fifteen-b of this chapter, 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 section two, article fifteen-b of this chapter: Provided, however, That the rate of tax on sales, purchases and uses of food and food ingredients as defined in section two, article fifteen-b of this chapter, 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 section two, article fifteen-b of this chapter.
(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) Exceptions. -- The reduced rate of tax provided in this section 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 this section shall not apply to sales, purchases and uses by consumers of "prepared food," "candy," "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.
(d) 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.
(e) Legislative rules; emergency rules. -- The Tax Commissioner may promulgate legislative rules and emergency rules explaining and implementing this section, which rules shall be promulgated in accordance with the provisions of article three, chapter twenty-nine-a of this code. The authority to promulgate rules includes authority to amend or repeal those rules. If proposed legislative rules for this section are filed in the State Register before the fifteenth day of December, two thousand five, those rules may be promulgated as emergency legislative rules, as provided in article three of said chapter twenty-nine-a.

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