SB421 HFAT E Nelson 3-2 #1

McO 3230

Com. Sub. For S. B. 421 – “A BILL to amend and reenact §11-13A-3 of the Code of West Virginia, 1931, as amended; and to amend and reenact §11-15-9i of said code, all relating to the termination of behavioral health severance and business privilege tax; specifying effective date of the termination; establishing method of payment of outstanding refund claims; generating replacement revenue stream by suspending exemption of certain purchases of durable medical equipment from consumer sales and service tax for certain period; continuing the exemption for specified purchases of durable medical equipment; specifying effective dates;  providing method to claim the exemption; and providing definitions and conditions for exemption.”

 

Adopted

Rejected