Bill Text: WV HB2180 | 2014 | Regular Session | Introduced
Bill Title: Exempting from the sales and use tax special equipment installed in a motor vehicle for the use of a person with physical disabilities
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2014-01-09 - To House Roads and Transportation [HB2180 Detail]
Download: West_Virginia-2014-HB2180-Introduced.html
(By Delegates Marshall and Moore)
[Introduced February 13, 2013; referred to the
Committee on Roads and Transportation then Finance.]
A BILL to amend and reenact §11-15-9i of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated §17A-3-4a, all relating to special equipment installed in a motor vehicle for the use of a person with physical disabilities; excluding that equipment from the sales and use tax; and excluding the value of equipment when determining the value of the vehicle for imposition of the tax on the privilege of effecting the certification of the title of the vehicle.
Be it enacted by the Legislature of West Virginia:
That §11-15-9i of the Code of West Virginia, 1931, as amended, be amended and reenacted; and that said code be amended by adding thereto a new section, designated §17A-3-4a, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§ . §11-15-9i. Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices.
(a) Notwithstanding any provision of this article, article fifteen-a or article fifteen-b of this chapter, the purchase by a health care provider of drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices, all as defined in section two, article fifteen-b of this chapter, to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease are exempt from the tax imposed by this article.
(b) For purposes of this exemption, "health care provider" means any person licensed to prescribe drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease. For purposes of this section, the term "health care provider" includes any hospital, medical clinic, nursing home or provider of inpatient hospital services and any provider of outpatient hospital services, physician services, nursing services, ambulance services, surgical services or veterinary services: Provided, That the amendment to this subsection enacted during the 2009 regular legislative session shall be effective on or after July 1, 2009.
(c) The term "durable medical goods" as used in this article means "durable medical equipment" as defined in section two, article fifteen-b of this chapter.
(d) Notwithstanding any provision of this article, the sale and installation of mobility-enhancing equipment, as defined by section two, article fifteen-b, chapter eleven of this code, installed in a motor vehicle for the use of a person with physical disabilities, as defined by 42 U.S.C. §12102, and repair or replacement parts for that equipment, whether the repair or replacement parts are purchased separately or in conjunction with the equipment, and whether the parts continue the original function or enhance the functionality of the equipment, are exempt from the taxes imposed by this article.
CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION,
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF CERTIFICATES OF TITLE.
§17A-3-4a. Exclusion from tax for equipment installed in a motor _______________________vehicle for the use of a person with physical __________________________ disabilities.
_____In determining the amount of tax to be imposed under section four of this article, the Division of Motor Vehicles shall exclude the value of mobility enhancing equipment, as defined by section two, article fifteen-b, chapter eleven of this code, installed in a motor vehicle for the use of a person with physical disabilities, as defined by 42 U.S.C. §12102, to enable the person to operate the motor vehicle.
NOTE: The purpose of this bill is to exclude special equipment installed in a motor vehicle for the use by a person with physical disabilities from the sales and use tax. The bill also excludes the value of equipment when determining the value of the vehicle for imposition of the tax on the privilege of effecting the certification of the title of the vehicle.
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
§17A-3-4a is new; therefore, it has been completely underscored.
