Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment

HB 2374 exempts all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) used as farm equipment from West Virginia's state sales tax. This change directly affects farmers who purchase these vehicles for agricultural operations, as they would no longer pay the sales tax on such purchases. The bill amends the existing sales tax law to add this specific exemption, which was not previously available for ATVs and UTVs used in farming. As a result, farmers would save on the cost of buying these vehicles for on-farm use.