Senate Bill No. 573
(By Senator Sprouse)
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[Introduced February 21, 2000; referred to the
Committee on Finance.]
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A BILL to amend article fifteen, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twenty-nine, relating to the consumers sales tax; and
imposing a moratorium on collection of the sales tax on
sales of five hundred fifty dollars or less from the
thirteenth day of June through the twentieth day of June of
each year.
Be it enacted by the Legislature of West Virginia:
That article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section twenty-nine, to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-29. Moratorium of sales tax.
Notwithstanding any other provision of this code to the
contrary, sales of five hundred dollars or less are exempt from
the tax imposed by this article from the
thirteenth day of June
through the twentieth day of June of each year.
NOTE: The purpose of this bill is to exempt sales in
amounts of $500.00 or less from the consumers sales tax from June
13
th through June 20
th.
§11-15-29 is new; therefore, strike-throughs and
underscoring have been omitted.
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