West Virginia Senate Bill 545 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on April 8 2008 - 100% progression
Action: 2008-04-08 - Chapter 211, Acts, Regular Session, 2008

The purpose of this bill is to require electronic filing of tax returns for taxpayers that satisfy the threshold requirements; to authorize the combining of tax assessments resulting from one audit; to authorize the Tax Commissioner to promulgate rules to determine the application of partial tax payments; to apply the statute of limitations separately to all taxes in a combined assessment; to authorize the recordation of one lien for all taxes in a combined assessment, to authorize health care providers to assert the exemption from consumers sales and service tax for purchases of drugs, durable medical goods, mobility enhancing equipment, prosthetic devices and insulin for use in providing professional or personal services through direct pay permits; to eliminate the periodic biennial renewal requirement for business registration certificates granted on or after the first day of July, two thousand ten; to impose a penalty for the involuntary cancellation, revocation or suspension of such certificates for any cause specified by statute, payable upon reinstatement, or issuance of a business registration certificate after the involuntary cancellation; revocation or suspension of a prior business registration certificate; to require the Tax Commissioner to design a new tax return form that combines the reporting of both Consumers Sales and Service Tax and Use Tax, and to require taxpayers to use the form required by the Tax Commissioner, and to simplify the annual West Virginia Withholding Tax imposed under the code by adopting the federal schedule and procedures.

Relating to tax administration efficiency

Sen. Walt Helmick [D]

Date	Chamber	Action
2008-04-08		Chapter 211, Acts, Regular Session, 2008
2008-03-16		Approved by Governor 4/1/08 - Senate Journal
2008-04-01		Approved by Governor 4/1/08
2008-03-16		Approved by Governor 4/1/08 - House Journal
2008-03-16		To Governor 3/26/08 - House Journal
2008-03-16		To Governor 3/26/08 - Senate Journal
2008-03-26		To Governor 3/26/08
2008-03-08		House received Senate message
2008-03-08		Completed legislative action
2008-03-08		Communicated to House
2008-03-08		Senate concurred in House amendment and passed bill (Roll No. 73)
2008-03-08		Communicated to Senate
2008-03-08		Passed House (Roll No. 480)
2008-03-08		Read 3rd time
2008-03-08		From House Calendar, 3rd reading, placed on Special Calendar
2008-03-08		From Special Calendar, 3rd reading, placed on House Calendar
2008-03-04		Committee amendment adopted (Voice vote)
2008-03-04		Read 2nd time
2008-03-04		On 2nd reading, Special Calendar
2008-03-03		Read 1st time
2008-03-03		From House Calendar, 1st reading, placed on Special Calendar
2008-02-29		With amendment, do pass
2008-02-20		To House Finance
2008-02-20		To Finance
2008-02-20		Introduced in House
2008-02-19		Ordered to House
2008-02-19		Passed Senate (Roll No. 6)
2008-02-19		Read 3rd time
2008-02-19		On 3rd reading
2008-02-18		Read 2nd time
2008-02-18		On 2nd reading
2008-02-15		Read 1st time
2008-02-15		On 1st reading
2008-02-14		Committee substitute reported
2008-02-01		To Finance
2008-02-01		To Finance
2008-02-01		Introduced in Senate
2008-02-01		To Finance
2008-02-01		Filed for introduction

HB4400 (Same As) 2010-02-08 - To House Government Organization

Type	Source
Summary	http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=545&year=2008&sessiontype=RS&btype=bill