Budget & Taxes (Sales Tax)

in committee · West Virginia · Senate Feb 21, 2026

SJR 22: Authorizing Legislature to Eliminate Ad Valorem Tax on Business and Inventory Tangible Personal Property Amendment

SJR 22 proposes a constitutional amendment to eliminate West Virginia's ad valorem tax on business and inventory tangible personal property (like equipment and stock) starting July 1, 2029. It requires the legislature to replace this lost revenue by adjusting the general sales tax rate to match the previous tax revenue, with funds distributed to counties that previously received payments from this property tax. The amendment must be approved by voters in the 2026 general election to take effect. This change directly affects businesses owning tangible inventory and counties relying on this tax revenue for funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates business property tax while mandating revenue replacement via sales tax adjustment, directly managing tax structure for fiscal stability.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5617: To allow authorized retailers, qualified as workforce training community centes, to retain a portion of consumer sales and use taxes

HB 5617 would allow certified nonprofit retailers (called "workforce training community centers") meeting specific criteria to retain 75% of consumer sales tax revenue collected after the first $1 million in annual sales. These retailers must use the retained funds exclusively for job training and placement services targeting people with employment barriers, such as disabilities. They would continue paying local sales taxes and report retained amounts to the state Department of Revenue. The bill creates a new program to expand access to workforce development by redirecting a portion of sales tax revenue toward job training services.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects 75% of sales tax revenue to fund job training programs for people with employment barriers, creating new public service funding through tax retention.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds job training for people with employment barriers through tax retention, directly supporting workforce development and employment access.92% confidence

Sub-Topics Business Taxes Revenue Sales Tax Workforce Development

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5095: Providing tax credits to provide vehicles to certain persons

HB 5095 provides tax credits to help low-income workers access reliable vehicles by supporting charitable programs. It allows individual donors who give vehicles to qualified charities to claim up to $6,000 per vehicle (based on fair market value), and licensed auto dealers who sell/donate eligible vehicles through these programs to claim up to $6,000 per vehicle (based on price reductions). Vehicles must meet strict safety standards (no salvage titles, no open recalls, 90-day warranty) and be certified by nonprofits that provide affordable financing, financial counseling, and vehicle safety checks for households earning at or below 150% of the federal poverty level. The program is capped at $300,000 annually for 2026-2027 and $1 million thereafter, with the Tax Commissioner tracking credit usage and allocating funds among qualifying charities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits ($6k/vehicle) to low-income workers via charities, offering tax relief for middle/lower income recipients through charitable vehicle programs.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credits for low-income workers' vehicle access via charities, removing transportation barriers to employment and improving work access.85% confidence

Sub-Topics Sales Tax Tax Credits Tax Incentives

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in committee · West Virginia · House of Delegates Feb 13, 2026

HB 5522: Relating to creating an annual sales tax holiday for the sales of feminine hygiene products.

HB 5522 creates an annual sales tax holiday in West Virginia for feminine hygiene products and diapers. The bill exempts these items from sales tax on the second Saturday of May plus the Friday and Sunday directly surrounding that date each year. It defines "feminine hygiene products" broadly to include tampons, pads, menstrual cups, and similar items, whether disposable or reusable. The tax holiday directly affects consumers purchasing these products during the designated dates, reducing their out-of-pocket costs. The bill establishes this exemption by amending the state's sales tax code to exclude these items from taxation during the specified period.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential feminine hygiene products from sales tax, providing direct tax relief to consumers during designated dates.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · West Virginia · Senate Feb 11, 2026

SB 912: Removing sales tax for food bought in vending machines

SB 912 would remove the 6% state sales tax on prepared food purchased from vending machines and money-operated machines in West Virginia, effective January 1, 2027. This change applies specifically to food sold through these machines (like snacks or meals), meaning consumers would pay no sales tax on such purchases and businesses operating the machines would not collect the tax. The bill amends West Virginia's tax code (§11-15-3) to explicitly exclude this category of food from the standard sales tax rate. It does not affect tax on food sold in stores, restaurants, or other retail settings.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 6% sales tax on vending machine food, providing direct tax relief to consumers and businesses, aligning with support indicators for tax relief.95% confidence

Sub-Topics Sales Tax

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in committee · West Virginia · Senate Jan 16, 2026

SB 460: Establishing no tax on tips or overtime compensation

SB 460 would exempt tips and overtime compensation from West Virginia's personal income tax. This means workers earning tips (such as in restaurants) or overtime pay (for hours beyond 40 in a week) would not owe state income tax on those earnings. Employers would still be required to report these payments as part of their tax filings, but the state would not tax them. The bill directly affects all West Virginia workers who receive tips or overtime compensation, including service industry employees and hourly workers.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts tips/overtime from state income tax, providing tax relief for service workers and overtime earners, aligning with support indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts tips/overtime from state tax, increasing take-home pay for workers and directly supporting wage benefits under Labor & Employment policies.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax Labor Standards

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in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4371: Relating to legalizing cannabis production, sales and adult consumption

HB 4371 would legalize cannabis possession of up to one ounce for adults aged 21 and older and allow for regulated production, sales, and consumption in counties that approve it through local referendums. The bill establishes a licensing system for cannabis businesses through the Bureau for Public Health and requires counties to hold votes before permitting sales. It creates a new excise tax on cannabis products, directs tax revenue to a dedicated fund for public purposes, and preserves existing laws prohibiting cannabis use while driving under the influence or for minors. The legislation explicitly states it does not alter West Virginia’s current medical cannabis program.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new excise tax on cannabis with revenue directed to dedicated public fund, advancing fiscal management for public purposes.95% confidence ✓ Criminal JusticeSupports Criminal JusticeLegalizes cannabis possession, reducing criminal penalties for non-violent offenses and aligning with criminal justice reform goals of decreasing unnecessary arrests and incarceration.95% confidence

Sub-Topics Revenue Sales Tax Drug Policy

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4922: To exempt all WV residents 65 and older from personal property taxes and real estate property taxes effective Jan 1, 2027

HB 4922 would exempt all West Virginia residents aged 65 and older from both personal property taxes and real estate property taxes starting January 1, 2027. The bill amends existing tax exemption laws (§11-3-9 and §11-6B-3) to add this new category for seniors, directly affecting older residents who own property in the state. It clarifies that this exemption applies to all real estate and personal property, not just primary residences. The policy change takes effect on a specific date (January 1, 2027), with no mention of income limits or other qualifying conditions in the bill text. This is a direct tax relief measure for senior citizens, not a procedural or commemorative bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors 65+ from property taxes, providing tax relief for lower-income elderly residents per bill's explicit tax exemption provision.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Seniors

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in committee · West Virginia · House of Delegates Jan 19, 2026

HB 4151: Establishing the West Virginia Aviation Access and Tourism Growth Act

HB 4151 establishes the West Virginia Aviation Access and Tourism Growth Act to improve air travel infrastructure and boost tourism. It creates a $15 million state fund (with annual review) to provide matching grants for airport upgrades, revenue guarantees for new flight routes, and tax incentives like sales tax exemptions on jet fuel and property tax breaks for aviation facilities. The bill directly affects regional airports (prioritizing Yeager, North Central WV, Greenbrier Valley, and Eastern WV airports), tourism businesses through co-branded marketing programs, and aviation workers via new workforce training at community colleges. Key provisions include funding for airport modernization, tax credits for aviation employers creating jobs, and a 13-member task force to develop a 10-year aviation access plan. The act aims to enhance air connectivity to tourism destinations like national parks and rural communities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax incentives (sales tax exemption on jet fuel, property tax breaks) to boost tourism, directly affecting tax policy and funding airport upgrades via $15M state fund.90% confidence ✓ TransportationSupports TransportationBill allocates $15M for airport upgrades, flight route guarantees, and tax incentives for aviation facilities - directly funding transportation infrastructure improvements.95% confidence

Sub-Topics Property Tax Sales Tax Airports

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4930: Creating exemption from sales tax for diapers and baby items

HB 4930 exempts diapers and specific infant hygiene products from West Virginia's sales tax. It directly affects parents and caregivers purchasing these items, including disposable diapers for infants/toddlers or individuals with incontinence, as well as baby bottles, formula, and infant car seats. The bill amends the tax code to remove sales tax on these defined products, effective upon enactment. This creates a concrete policy change where these items will no longer be subject to state sales tax at checkout.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential baby items from sales tax, providing direct tax relief for lower-income families purchasing necessities.95% confidence

Sub-Topics Procurement Sales Tax

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