H. B. 2662
(By Delegates Moye, Sumner, Stephens and Rodighiero)
[Introduced January 20, 2011; referred to the
Committee on Energy, Industry and Labor, Economic
Development and Small Business then Finance.]
A BILL to amend and reenact §11-15-9 of the Code of West Virginia,
1931, as amended, relating to exempting existing churches from
paying tax on propane and other forms of heating oil used for
heating their church buildings.
Be it enacted by the Legislature of West Virginia:
That §11-15-9 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9. Exemptions.
(a) Exemptions for which exemption certificate may be issued.
-- A person having a right or claim to any exemption set forth in
this subsection may, in lieu of paying the tax imposed by this
article and filing a claim for refund, execute a certificate of
exemption, in the form required by the Tax Commissioner, and deliver it to the vendor of the property or service in the manner
required by the Tax Commissioner. However, the Tax Commissioner
may, by rule, specify those exemptions authorized in this
subsection for which exemption certificates are not required. The
following sales of tangible personal property and services are
exempt as provided in this subsection:
(1) Sales of gas, steam and water delivered to consumers
through mains or pipes and sales of electricity;
(2) Sales of textbooks required to be used in any of the
schools of this state or in any institution in this state which
qualifies as a nonprofit or educational institution subject to the
West Virginia Department of Education and the Arts, the board of
Trustees of the University System of West Virginia or the board of
directors for colleges located in this state;
(3) Sales of property or services to this state, its
institutions or subdivisions, governmental units, institutions or
subdivisions of other states: Provided, That the law of the other
state provides the same exemption to governmental units or
subdivisions of this state and to the United States, including
agencies of federal, state or local governments for distribution in
public welfare or relief work;
(4) Sales of vehicles which are titled by the Division of
Motor Vehicles and which are subject to the tax imposed by section four, article three, chapter seventeen-a of this code or like tax;
(5) Sales of property or services to churches which make no
charge whatsoever for the services they render: Provided, That the
exemption granted in this subdivision applies only to services,
equipment, supplies, food for meals and materials directly used or
consumed by these organizations and does not apply to purchases of
gasoline or special fuel;
(6) Sales of tangible personal property or services to a
corporation or organization which has a current registration
certificate issued under article twelve of this chapter, which is
exempt from federal income taxes under Section 501(c)(3) or (c)(4)
of the Internal Revenue Code of 1986, as amended, and which is:
(A) A church or a convention or association of churches as
defined in Section 170 of the Internal Revenue Code of 1986, as
amended;
(B) An elementary or secondary school which maintains a
regular faculty and curriculum and has a regularly enrolled body of
pupils or students in attendance at the place in this state where
its educational activities are regularly carried on;
(C) A corporation or organization which annually receives more
than one half of its support from any combination of gifts, grants,
direct or indirect charitable contributions or membership fees;
(D) An organization which has no paid employees and its gross income from fundraisers, less reasonable and necessary expenses
incurred to raise the gross income (or the tangible personal
property or services purchased with the net income), is donated to
an organization which is exempt from income taxes under Section
501(c)(3) or (c)(4) of the Internal Revenue Code of 1986, as
amended;
(E) A youth organization, such as the Girl Scouts of the
United States of America, the Boy Scouts of America or the YMCA
Indian Guide/Princess Program and the local affiliates thereof,
which is organized and operated exclusively for charitable purposes
and has as its primary purpose the nonsectarian character
development and citizenship training of its members;
(F) For purposes of this subsection:
(
i
)The term "support" includes, but is not limited to:
(I) Gifts, grants, contributions or membership fees;
(II) Gross receipts from fundraisers which include receipts
from admissions, sales of merchandise, performance of services or
furnishing of facilities in any activity which is not an unrelated
trade or business within the meaning of Section 513 of the Internal
Revenue Code of 1986, as amended;
(III) Net income from unrelated business activities, whether
or not the activities are carried on regularly as a trade or
business;
(IV) Gross investment income as defined in Section 509(e) of
the Internal Revenue Code of 1986, as amended;
(V) Tax revenues levied for the benefit of a corporation or
organization either paid to or expended on behalf of the
organization; and
(VI) The value of services or facilities (exclusive of
services or facilities generally furnished to the public without
charge) furnished by a governmental unit referred to in Section
170(c)(1) of the Internal Revenue Code of 1986, as amended, to an
organization without charge. This term does not include any gain
from the sale or other disposition of property which would be
considered as gain from the sale or exchange of a capital asset or
the value of an exemption from any federal, state or local tax or
any similar benefit;
(ii) The term "charitable contribution" means a contribution
or gift to or for the use of a corporation or organization,
described in Section 170(c)(2) of the Internal Revenue Code of
1986, as amended; and
(iii) The term "membership fee" does not include any amounts
paid for tangible personal property or specific services rendered
to members by the corporation or organization;
(G) The exemption allowed by this subdivision does not apply
to sales of gasoline or special fuel or to sales of tangible personal property or services to be used or consumed in the
generation of unrelated business income as defined in Section 513
of the Internal Revenue Code of 1986, as amended. The exemption
granted in this subdivision applies only to services, equipment,
supplies and materials used or consumed in the activities for which
the organizations qualify as tax-exempt organizations under the
Internal Revenue Code and does not apply to purchases of gasoline
or special fuel;
(7) An isolated transaction in which any taxable service or
any tangible personal property is sold, transferred, offered for
sale or delivered by the owner of the property or by his or her
representative for the owner's account, the sale, transfer, offer
for sale or delivery not being made in the ordinary course of
repeated and successive transactions of like character by the owner
or on his or her account by the representative: Provided, That
nothing contained in this subdivision may be construed to prevent
an owner who sells, transfers or offers for sale tangible personal
property in an isolated transaction through an auctioneer from
availing himself or herself of the exemption provided in this
subdivision, regardless of where the isolated sale takes place.
The Tax Commissioner may propose a legislative rule for
promulgation pursuant to article three, chapter twenty-nine-a of
this code which he or she considers necessary for the efficient administration of this exemption;
(8) Sales of tangible personal property or of any taxable
services rendered for use or consumption in connection with the
commercial production of an agricultural product the ultimate sale
of which is subject to the tax imposed by this article or which
would have been subject to tax under this article: Provided, That
sales of tangible personal property and services to be used or
consumed in the construction of or permanent improvement to real
property and sales of gasoline and special fuel are not exempt:
Provided, however, That nails and fencing may not be considered as
improvements to real property;
(9) Sales of tangible personal property to a person for the
purpose of resale in the form of tangible personal property:
Provided, That sales of gasoline and special fuel by distributors
and importers is taxable except when the sale is to another
distributor for resale: Provided, however, That sales of building
materials or building supplies or other property to any person
engaging in the activity of contracting, as defined in this
article, which is to be installed in, affixed to or incorporated by
that person or his or her agent into any real property, building or
structure is not exempt under this subdivision;
(10) Sales of newspapers when delivered to consumers by route
carriers;
(11) Sales of drugs, durable medical goods, mobility-enhancing
equipment and prosthetic devices dispensed upon prescription and
sales of insulin to consumers for medical purposes. The amendment
to this subdivision shall apply to sales made after December 31,
2003;
(12) Sales of radio and television broadcasting time,
preprinted advertising circulars and newspaper and outdoor
advertising space for the advertisement of goods or services;
(13) Sales and services performed by day care centers;
(14) Casual and occasional sales of property or services not
conducted in a repeated manner or in the ordinary course of
repetitive and successive transactions of like character by a
corporation or organization which is exempt from tax under
subdivision (6) of this subsection on its purchases of tangible
personal property or services. For purposes of this subdivision,
the term "casual and occasional sales not conducted in a repeated
manner or in the ordinary course of repetitive and successive
transactions of like character" means sales of tangible personal
property or services at fundraisers sponsored by a corporation or
organization which is exempt, under subdivision (6) of this
subsection, from payment of the tax imposed by this article on its
purchases when the fundraisers are of limited duration and are held
no more than six times during any twelve-month period and "limited duration" means no more than eighty-four consecutive hours:
Provided, That sales for volunteer fire departments and volunteer
school support groups, with duration of events being no more than
eighty-four consecutive hours at a time, which are held no more
than
eighteen
times in a twelve-month period for the purposes of
this subdivision are considered "casual and occasional sales not
conducted in a repeated manner or in the ordinary course of
repetitive and successive transactions of a like character";
(15) Sales of property or services to a school which has
approval from the
B
oard of Trustees of the University System of
West Virginia or the
B
oard
of Directors of the
S
tate College System
to award degrees, which has its principal campus in this state and
which is exempt from federal and state income taxes under Section
501(c)(3) of the Internal Revenue Code of 1986, as amended:
Provided, That sales of gasoline and special fuel are taxable;
(16) Sales of lottery tickets and materials by licensed
lottery sales agents and lottery retailers authorized by the
S
tate
Lottery Commission, under the provisions of article twenty-two,
chapter twenty-nine of this code;
(17) Leases of motor vehicles titled pursuant to the
provisions of article three, chapter seventeen-a of this code to
lessees for a period of thirty or more consecutive days;
(18) Notwithstanding the provisions of section eighteen or eighteen-b of this article or any other provision of this article
to the contrary, sales of propane to consumers for poultry house
heating purposes, with any seller to the consumer who may have
prior paid the tax in his or her price, to not pass on the same to
the consumer, but to make application and receive refund of the tax
from the Tax Commissioner pursuant to rules which are promulgated
after being proposed for legislative approval in accordance with
chapter twenty-nine-a of this code by the Tax Commissioner;
(19) Any sales of tangible personal property or services
purchased and lawfully paid for with food stamps pursuant to the
federal food stamp program codified in 7 U. S. C. §2011, et seq.,
as amended, or with drafts issued through the West Virginia Special
Supplement Food Program for Women, Infants and Children codified in
42 U. S. C. §1786;
(20) Sales of tickets for activities sponsored by elementary
and secondary schools located within this state;
(21) Sales of electronic data processing services and related
software: Provided, That, for the purposes of this subdivision,
"electronic data processing services" means:
(A) The processing of another's data, including all processes
incident to processing of data such as keypunching, keystroke
verification, rearranging or sorting of previously documented data
for the purpose of data entry or automatic processing and changing the medium on which data is sorted, whether these processes are
done by the same person or several persons; and
(B) Providing access to computer equipment for the purpose of
processing data or examining or acquiring data stored in or
accessible to the computer equipment;
(22) Tuition charged for attending educational summer camps;
(23) Dispensing of services performed by one corporation,
partnership or limited liability company for another corporation,
partnership or limited liability company when the entities are
members of the same controlled group or are related taxpayers as
defined in Section 267 of the Internal Revenue Code. "Control"
means ownership, directly or indirectly, of stock, equity interests
or membership interests possessing fifty percent or more of the
total combined voting power of all classes of the stock of a
corporation, equity interests of a partnership or membership
interests of a limited liability company entitled to vote or
ownership, directly or indirectly, of stock, equity interests or
membership interests possessing fifty percent or more of the value
of the corporation, partnership or limited liability company;
(24) Food for the following are exempt:
(A) Food purchased or sold by a public or private school,
school-sponsored student organizations or school-sponsored parent-
teacher associations to students enrolled in the school or to employees of the school during normal school hours; but not those
sales of food made to the general public;
(B) Food purchased or sold by a public or private college or
university or by a student organization officially recognized by
the college or university to students enrolled at the college or
university when the sales are made on a contract basis so that a
fixed price is paid for consumption of food products for a specific
period of time without respect to the amount of food product
actually consumed by the particular individual contracting for the
sale and no money is paid at the time the food product is served or
consumed;
(C) Food purchased or sold by a charitable or private
nonprofit organization, a nonprofit organization or a governmental
agency under a program to provide food to low-income persons at or
below cost;
(D) Food sold by a charitable or private nonprofit
organization, a nonprofit organization or a governmental agency
under a program operating in West Virginia for a minimum of five
years to provide food at or below cost to individuals who perform
a minimum of two hours of community service for each unit of food
purchased from the organization;
(E) Food sold in an occasional sale by a charitable or
nonprofit organization, including volunteer fire departments and rescue squads, if the purpose of the sale is to obtain revenue for
the functions and activities of the organization and the revenue
obtained is actually expended for that purpose;
(F) Food sold by any religious organization at a social or
other gathering conducted by it or under its auspices, if the
purpose in selling the food is to obtain revenue for the functions
and activities of the organization and the revenue obtained from
selling the food is actually used in carrying out those functions
and activities: Provided, That purchases made by the organizations
are not exempt as a purchase for resale; or
(G) Food sold by volunteer fire departments and rescue squads
that are exempt from federal income taxes under Section 501(c)(3)
or (c)(4) of the Internal Revenue Code of 1986, as amended, when
the purpose of the sale is to obtain revenue for the functions and
activities of the organization and the revenue obtained is exempt
from federal income tax and actually expended for that purpose;
(25) Sales of food by little leagues, midget football leagues,
youth football or soccer leagues, band boosters or other school or
athletic booster organizations supporting activities for grades
kindergarten through twelve and similar types of organizations,
including scouting groups and church youth groups, if the purpose
in selling the food is to obtain revenue for the functions and
activities of the organization and the revenues obtained from selling the food is actually used in supporting or carrying on
functions and activities of the groups: Provided, That the
purchases made by the organizations are not exempt as a purchase
for resale;
(26) Charges for room and meals by fraternities and sororities
to their members: Provided, That the purchases made by a
fraternity or sorority are not exempt as a purchase for resale;
(27) Sales of or charges for the transportation of passengers
in interstate commerce;
(28) Sales of tangible personal property or services to any
person which this state is prohibited from taxing under the laws of
the United States or under the Constitution of this state;
(29) Sales of tangible personal property or services to any
person who claims exemption from the tax imposed by this article or
article fifteen-a of this chapter pursuant to the provision of any
other chapter of this code;
(30) Charges for the services of opening and closing a burial
lot;
(31) Sales of livestock, poultry or other farm products in
their original state by the producer of the livestock, poultry or
other farm products or a member of the producer's immediate family
who is not otherwise engaged in making retail sales of tangible
personal property; and sales of livestock sold at public sales sponsored by breeders or registry associations or livestock auction
markets: Provided, That the exemptions allowed by this subdivision
may be claimed without presenting or obtaining exemption
certificates provided the farmer maintains adequate records;
(32) Sales of motion picture films to motion picture
exhibitors for exhibition if the sale of tickets or the charge for
admission to the exhibition of the film is subject to the tax
imposed by this article and sales of coin-operated video arcade
machines or video arcade games to a person engaged in the business
of providing the machines to the public for a charge upon which the
tax imposed by this article is remitted to the Tax Commissioner:
Provided, That the exemption provided in this subdivision may be
claimed by presenting to the seller a properly executed exemption
certificate;
(33) Sales of aircraft repair, remodeling and maintenance
services when the services are to an aircraft operated by a
certified or licensed carrier of persons or property, or by a
governmental entity, or to an engine or other component part of an
aircraft operated by a certificated or licensed carrier of persons
or property, or by a governmental entity and sales of tangible
personal property that is permanently affixed or permanently
attached as a component part of an aircraft owned or operated by a
certificated or licensed carrier of persons or property, or by a governmental entity, as part of the repair, remodeling or
maintenance service and sales of machinery, tools or equipment
directly used or consumed exclusively in the repair, remodeling or
maintenance of aircraft, aircraft engines or aircraft component
parts for a certificated or licensed carrier of persons or property
or for a governmental entity;
(34) Charges for memberships or services provided by health
and fitness organizations relating to personalized fitness
programs;
(35) Sales of services by individuals who babysit for a
profit: Provided, That the gross receipts of the individual from
the performance of baby-sitting services do not exceed $5,000 in a
taxable year;
(36) Sales of services by public libraries or by libraries at
academic institutions or by libraries at institutions of higher
learning;
(37) Commissions received by a manufacturer's representative;
(38) Sales of primary opinion research services when:
(A) The services are provided to an out-of-state client;
(B) The results of the service activities, including, but not
limited to, reports, lists of focus group recruits 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
(C) The transfer of the results of the service activities is
an indispensable part of the overall service.
For the purpose of this subdivision, the term "primary opinion
research" means original research in the form of telephone surveys,
mall intercept surveys, focus group research, direct mail surveys,
personal interviews and other data collection methods commonly used
for quantitative and qualitative opinion research studies;
(39) Sales of property or services to persons within the state
when those sales are for the purposes of the production of value-
added products: Provided, That the exemption granted in this
subdivision applies only to services, equipment, supplies and
materials directly used or consumed by those persons engaged solely
in the production of value-added products: Provided, however, That
this exemption may not be claimed by any one purchaser for more
than five consecutive years, except as otherwise permitted in this
section.
For the purpose of this subdivision, the term "value-added
product" means the following products derived from processing a raw
agricultural product, whether for human consumption or for other
use. For purposes of this subdivision, the following enterprises
qualify as processing raw agricultural products into value-added
products: Those engaged in the conversion of:
(A) Lumber into furniture, toys, collectibles and home
furnishings;
(B) Fruits into wine;
(C) Honey into wine;
(D) Wool into fabric;
(E) Raw hides into semifinished or finished leather products;
(F) Milk into cheese;
(G) Fruits or vegetables into a dried, canned or frozen
product;
(H) Feeder cattle into commonly accepted slaughter weights;
(I) Aquatic animals into a dried, canned, cooked or frozen
product; and
(J) Poultry into a dried, canned, cooked or frozen product;
(40) Sales of music instructional services by a music teacher
and artistic services or artistic performances of an entertainer or
performing artist pursuant to a contract with the owner or operator
of a retail establishment, restaurant, inn, bar, tavern, sports or
other entertainment facility or any other business location in this
state in which the public or a limited portion of the public may
assemble to hear or see musical works or other artistic works be
performed for the enjoyment of the members of the public there
assembled when the amount paid by the owner or operator for the
artistic service or artistic performance does not exceed $3,000: Provided, That nothing contained herein may be construed to deprive
private social gatherings, weddings or other private parties from
asserting the exemption set forth in this subdivision. For the
purposes of this exemption, artistic performance or artistic
service means and is limited to the conscious use of creative
power, imagination and skill in the creation of aesthetic
experience for an audience present and in attendance and includes,
and is limited to, stage plays, musical performances, poetry
recitations and other readings, dance presentation, circuses and
similar presentations and does not include the showing of any film
or moving picture, gallery presentations of sculptural or pictorial
art, nude or strip show presentations, video games, video arcades,
carnival rides, radio or television shows or any video or audio
taped presentations or the sale or leasing of video or audio tapes,
air shows or any other public meeting, display or show other than
those specified herein: Provided, however, That nothing contained
herein may be construed to exempt the sales of tickets from the tax
imposed in this article. The State Tax Commissioner shall propose
a legislative rule pursuant to article three, chapter twenty-nine-a
of this code establishing definitions and eligibility criteria for
asserting this exemption which is not inconsistent with the
provisions set forth herein: Provided further, That nude dancers
or strippers may not be considered as entertainers for the purposes of this exemption;
(41) Charges to a member by a membership association or
organization which is exempt from paying federal income taxes under
Section 501(c)(3) or (c)(6) of the Internal Revenue Code of 1986,
as amended, for membership in the association or organization,
including charges to members for newsletters prepared by the
association or organization for distribution primarily to its
members, charges to members for continuing education seminars,
workshops, conventions, lectures or courses put on or sponsored by
the association or organization, including charges for related
course materials prepared by the association or organization or by
the speaker or speakers for use during the continuing education
seminar, workshop, convention, lecture or course, but not including
any separate charge or separately stated charge for meals, lodging,
entertainment or transportation taxable under this article:
Provided, That the association or organization pays the tax imposed
by this article on its purchases of meals, lodging, entertainment
or transportation taxable under this article for which a separate
or separately stated charge is not made. A membership association
or organization which is exempt from paying federal income taxes
under Section 501(c)(3) or (c)(6) of the Internal Revenue Code of
1986, as amended, may elect to pay the tax imposed under this
article on the purchases for which a separate charge or separately stated charge could apply and not charge its members the tax
imposed by this article or the association or organization may
avail itself of the exemption set forth in subdivision (9) of this
subsection relating to purchases of tangible personal property for
resale and then collect the tax imposed by this article on those
items from its member;
(42) Sales of governmental services or governmental materials
by county assessors, county sheriffs, county clerks or circuit
clerks in the normal course of local government operations;
(43) Direct or subscription sales by the Division of Natural
Resources of the magazine currently entitled Wonderful West
Virginia and by the Division of Culture and History of the magazine
currently entitled Goldenseal and the journal currently entitled
West Virginia History;
(44) Sales of soap to be used at car wash facilities;
(45) Commissions received by a travel agency from an out-of-
state vendor;
(46) The service of providing technical evaluations for
compliance with federal and state environmental standards provided
by environmental and industrial consultants who have formal
certification through the West Virginia Department of Environmental
Protection or the West Virginia Bureau for Public Health or both.
For purposes of this exemption, the service of providing technical evaluations for compliance with federal and state environmental
standards includes those costs of tangible personal property
directly used in providing such services that are separately billed
to the purchaser of such services and on which the tax imposed by
this article has previously been paid by the service provider;
(47) Sales of tangible personal property and services by
volunteer fire departments and rescue squads that are exempt from
federal income taxes under Section 501(c)(3) or (c)(4) of the
Internal Revenue Code of 1986, as amended, if the sole purpose of
the sale is to obtain revenue for the functions and activities of
the organization and the revenue obtained is exempt from federal
income tax and actually expended for that purpose;
(48) Lodging franchise fees, including royalties, marketing
fees, reservation system fees or other fees assessed after December
1, 1997, that have been or may be imposed by a lodging franchiser
as a condition of the franchise agreement; and
(49) Sales of the regulation size United States flag and the
regulation size West Virginia flag for display; and
(50) Sales of propane and other forms of heating oil to
churches, existing as of July 1, 2010, which are used exclusively
for the purpose of heating church buildings.
(b) Refundable exemptions. -- Any person having a right or
claim to any exemption set forth in this subsection shall first pay to the vendor the tax imposed by this article and then apply to the
Tax Commissioner for a refund or credit, or as provided in section
nine-d of this article, give to the vendor his or her West Virginia
direct pay permit number. The following sales of tangible personal
property and services are exempt from tax as provided in this
subsection:
(1) Sales of property or services to bona fide charitable
organizations who make no charge whatsoever for the services they
render: Provided, That the exemption granted in this subdivision
applies only to services, equipment, supplies, food, meals and
materials directly used or consumed by these organizations and does
not apply to purchases of gasoline or special fuel;
(2) Sales of services, machinery, supplies and materials
directly used or consumed in the activities of manufacturing,
transportation, transmission, communication, production of natural
resources, gas storage, generation or production or selling
electric power, provision of a public utility service or the
operation of a utility service or the operation of a utility
business, in the businesses or organizations named in this
subdivision and does not apply to purchases of gasoline or special
fuel;
(3) Sales of property or services to nationally chartered
fraternal or social organizations for the sole purpose of free distribution in public welfare or relief work: Provided, That
sales of gasoline and special fuel are taxable;
(4) Sales and services, fire fighting 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, That sales of gasoline
and special fuel are taxable;
(5) Sales of building materials or building supplies or other
property to an organization qualified under Section 501(c)(3) or
(c)(4) of the Internal Revenue Code of 1986, as amended, which are
to be installed in, affixed to or incorporated by the organization
or its agent into real property or into a building or structure
which is or will be used as permanent low-income housing,
transitional housing, an emergency homeless shelter, a domestic
violence shelter or an emergency children and youth shelter if the
shelter is owned, managed, developed or operated by an organization
qualified under Section 501(c)(3) or (c)(4) of the Internal Revenue
Code of 1986, as amended; and
(6) Sales of construction and maintenance materials acquired
by a second party for use in the construction or maintenance of a
highway project: Provided, That in lieu of any refund or credit to
the person that paid the tax imposed by this article, the Tax
Commissioner shall pay to the Division of Highways for deposit into the State Road Fund of the state reimbursement for the tax in the
amount estimated under the provisions of this subdivision:
Provided, however, That by June 15 of each fiscal year, the
division shall provide to the Tax Department an itemized listing of
highways projects with the amount of funds expended for highway
construction and maintenance. The Commissioner of Highways shall
request reimbursement of the tax based on an estimate that
forty
percent
of the total gross funds expended by the agency during the
fiscal period were for the acquisition of materials used for
highway construction and maintenance. The amount of the
reimbursement shall be calculated at six percent of the forty
percent.
NOTE: The purpose of this bill is to exempt existing churches
from paying a tax on propane and other heating oils used for the
purpose of heating a church building.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.