To reduce West Virginia sales tax on gasoline and diesel to zero, and make up difference with increase in sales tax equivalent to rate of tax

This bill would eliminate West Virginia's separate tax on gasoline and diesel (currently paid per gallon) and replace it with an equivalent increase in the state's general sales tax rate. It directly affects consumers who purchase gasoline or diesel fuel and gas stations that would collect the general sales tax instead of the fuel-specific tax. The change is revenue-neutral, meaning total tax revenue from these fuels would remain the same, but the tax would be collected through the standard sales tax system rather than a per-gallon excise tax. The bill repeals all existing sections related to motor fuel excise tax and creates new provisions to implement this shift.