Bill Text: WV SB61 | 2013 | Regular Session | Introduced
Bill Title: Exempting sales of medication prescribed by veterinarians from consumers sales and service tax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-02-13 - To Agriculture and Rural Development [SB61 Detail]
Download: West_Virginia-2013-SB61-Introduced.html
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9o, relating to a sales tax exemption for veterinary medications.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-15-9o, to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9o. Exemption for veterinary medications.
Sales of medication prescribed by a veterinarian in the treatment and care of animals are exempt from the tax imposed by this article.
NOTE: The purpose of this bill is to exempt sales of veterinary medications from sales tax.
This section is new; therefore, strike-throughs and underscoring have been omitted.