Bill Text: WV SB325 | 2022 | Regular Session | Introduced


Bill Title: Tax Department rule relating to the sales tax holiday

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-02-07 - Reported in Com. Sub. for S. B. 312 [SB325 Detail]

Download: West_Virginia-2022-SB325-Introduced.html

WEST VIRGINIA LEGISLATURE

2022 REGULAR SESSION

Introduced

Senate Bill 325

By Senator Sypolt

[Introduced January 17, 2022; referred

to the Committee on the Judiciary]

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to the sales tax holiday.

Be it enacted by the Legislature of West Virginia:


ARTICLE 7. Authorization for Department of Revenue to promulgate legislative rules.

§64-7-1. Tax Department.

The legislative rule filed in the State Register on June 30, 2021, authorized under the authority of §11-15-9s of this code, modified by the Tax Department  to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 21, 2021, relating to the Tax Department  (Sales Tax Holiday, 110 CSR 15F), is authorized.

 

NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to the Sales Tax Holiday.

This section is new; therefore, strike-throughs and underscoring have been omitted.

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