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2003 SESSION

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036236418
SENATE BILL NO. 789 Offered January 8, 2003 Prefiled January 6, 2003 A BILL to amend the Code of Virginia by adding a section numbered 58.1-611.2, relating to temporary sales and use tax exemptions for school supplies and certain items of clothing. ---------- Patron-- Deeds ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-611.2 as follows:

§ 58.1-611.2. Temporary exemption from sales and use tax on school supplies and certain items of clothing.

For the period beginning on the third Friday in August of 2004, and ending at midnight on the third Sunday in August of 2004, and for such period each year thereafter, the tax imposed pursuant to the authority granted in §§ 58.1-603 and 58.1-604 shall not apply to the sale of school supplies and any item of clothing and footwear when the sales price for the item of clothing and footwear is less than $100.

For purposes of this section, "school supplies" means pens and pencils costing less than eight dollars each, ink and refills for pens and pencils, color markers, crayons, color pencils, notebook paper, typing paper, computer paper, construction paper, spiral and ring notebooks, composition notebooks, erasers, folders, book covers, rulers, compasses, pen cases and boxes, pencil cases and boxes, lunch boxes, and calculators costing less than $25.

For purposes of this section, "clothing and footwear" means (i) any article of wearing apparel to be worn by human beings, but not including watches, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, belt buckles, costumes, or rented formal wear, and (ii) fabric, thread, yarn, buttons, snaps, hooks, zippers and like items that are used or consumed to make or repair such clothing (other than watches, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, belt buckles, costumes, or rented formal wear) and that become a physical component of such clothing, but not including such items constructed from pearls, precious or semiprecious stones, jewels or metals, or imitations thereof.

2. That the Department of Taxation shall promulgate regulations on or before July 1, 2004, that implement this act.