Source: http://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=SB388%20SUB1.htm&yr=2009&sesstype=RS&i=388
Timestamp: 2018-01-19 10:37:46
Document Index: 197850490

Matched Legal Cases: ['§11', '§11', '§11', '§11', '§11', '§11']

SB388 SUB1
A BILL to amend and reenact §11-15-3c of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated §11-15-9m, all relating to providing an exemption from the motor vehicle sales tax for the purchase in this state of a motor vehicle during a certain time period in the calendar year 2009; and providing a motor vehicle sales tax holiday for sales in this state of certain fuel-efficient vehicles during a certain time period in each of the calendar years 2009, 2010 and 2011.
That §11-15-3c 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 §11-15-9m, all to read as follows:
(j) Notwithstanding any provision of this article or article fifteen-a of this chapter to the contrary, beginning seven calendar days after the date of passage and continuing for thirty consecutive days, all motor vehicles sales made within the State of West Virginia are exempt from payment of the consumer sales tax as imposed by this article.
§11-15-9m. Annual exemption for purchase of certain fuel efficient vehicles.
There is established an annual sales tax holiday on the sale of certain fuel efficient vehicles from the taxes imposed by this article if:
(1) The sale in this state takes place in the calendar year 2009, 2010 or 2011 and during a period beginning at 12:01 a.m. eastern daylight time on September 1 and ending at 11:59 p.m. eastern daylight time on September 14; and
(2) Are labeled by manufacturers as hybrid vehicles.
NOTE: The purpose of this bill is to provide an exemption from the motor vehicle sales tax for the purchase of a motor vehicle during a certain time period in the calendar year 2009; and providing a sales tax holiday for sales in this state of certain fuel efficient vehicles during a certain time period in each of the calendar years 2009, 2010 and 2011.
§11-15-9m is new; therefore, strike-throughs and underscoring have been omitted.