West Virginia's SB 917 imposes a 15% privilege tax on the retail sale of electric vehicle charging services at public charging stations. It directly affects charging station operators, who must collect the tax from customers and remit it monthly to the state. The tax applies to gross receipts from public charging services (e.g., per session or per kWh), excluding private or free charging. Revenue generated will fund the State Road Fund, aligning with the principle that road users should contribute to infrastructure maintenance.
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.
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.
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.
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.
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.
SB 150 would exempt passenger cars that are 25 years old or older from West Virginia's personal property tax. The bill amends the state tax code to add these vintage vehicles to the list of property already exempt from taxation. This change directly affects owners of older vehicles meeting the age requirement by eliminating their annual property tax obligation for qualifying cars. The exemption applies to all qualifying passenger cars without regard to their value, condition, or whether they are used for personal or collector purposes.
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.
SB 596 eliminates transfer taxes for two specific scenarios in West Virginia: transfers of property between siblings, and transfers involving a limited liability company (LLC) solely owned by an individual. This means individuals transferring property to siblings or transferring their personal LLC (without other owners) would no longer owe the state's excise tax on the transfer. The bill amends existing tax law to explicitly add these exemptions, building on current exemptions for transfers between parents/children, spouses, and other family members. It directly affects West Virginia residents who transfer property through these specific family or LLC arrangements.
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.
