SB 489 — Returning refundable exemption for sales of construction materials by second party for DOH projects

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Red = new code to be enacted WEST virginia legislature regular session IntroducedCommittee Substitute for Senate Bill 489 By Senators Clements, Lindsay, Smith, and JeffriesSmith [Introduced[Originating Marchin 1,the 2021;Committee on Transportation and Infrastructure;

referredreported on March 10, 2021]     A BILL to amend and reenact §11-15-9 of the CommitteeCode onof TransportationWest Virginia, 1931, as amended, relating to the consumers sales and Infrastructure;service tax and returning the refundable exemption for sales of construction and maintenance materials acquired by a second party for use in Division of Highways projects;

andspecifying thenduties toof theTax CommitteeCommissioner on Finance] A BILL to amend and reenactDivision §11-15-9 of theHighways; Code of West Virginia, 1931, as amended, relating to returning the refundable exemption for road construction contractors to the State Road Fund;

transferringspecifying revenuesprocedure collectedof from the state’sexemption; consumers sales and service tax and the state’s use tax to the State Road Fund;

and specifyingsetting theforth effectivecalculation date.of reimbursement.

(11) Sales of drugs, durable medical goods, mobility-enhancing equipment,equipment and prosthetic devices dispensed upon prescription and sales of insulin to consumers for medical purposes;

of this code to lessees for a period of 30 or more consecutive days;

(B) The results of the service activities, including, but not limited to, reports, lists of focus group recruitsrecruits, and compilation of data are transferred to the client across state lines by mail, wire, or other means of interstate commerce, for use by the client outside the state of West Virginia;

and (J) Poultry into a dried, canned, cooked, or frozen product.product;

(4) Sales and services, firefighting,firefighting or station house equipment, including construction and automotive, made to any volunteer fire department organized and incorporated under the laws of the State of West Virginia:

Provided, however, That by June 15 of each fiscal year, the Division of Highways shall provide to the Tax Department an itemized listing of highways’Division contractof Highways projects with the amount of funds expended for construction and maintenance.

The Commissioner of Highways shall request reimbursement on the tax based on an estimate that 40 percent of the total gross funds expended by the divisionDivision of Highways during the fiscal period were for the acquisition of materials used by contractors for construction and maintenance on Division of highways’Highways projects.

Provided, That Thethe amendments to subdivision (6), subsection (b) of this section take effect upon passage of this act of the Legislature and shall be construed to prohibit require on and after January 1, 20182018, 2021, all transfers to the State Road Fund established in the State Treasury pursuant to section 52, article VI of the Constitution of West Virginia, of the taxes imposed by §11-15-1 et seq.

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