Budget & Taxes (Sales Tax)

in committee · West Virginia · House of Delegates Jan 26, 2026

HB 4813: Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment

HB 4813 exempts all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) used as farm equipment from West Virginia's sales tax. This applies specifically to farmers who use these vehicles for agricultural operations, not for recreational purposes. The bill amends West Virginia Code §11-15-3c to add ATVs and UTVs to the list of farm equipment eligible for sales tax exemption. This change directly affects farmers purchasing or using these vehicles for farm work, reducing their costs for necessary agricultural equipment.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farm ATVs/UTVs from sales tax, providing tax relief for agricultural operations per bill amendment.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 23, 2026

HB 4776: Hotel occupancy tax rate

HB 4776 would increase the maximum allowable hotel occupancy tax rate from 6% to 8% for local governments (cities or counties) in West Virginia. This change directly affects hotels and visitors, as the tax applies to the price paid for a hotel room stay, excluding meals, phone charges, or other non-room fees. Local governments would need to hold a public hearing before raising the tax rate and must follow specific procedures for implementation. The bill modifies existing law (§7-18-2) to allow this higher rate for both municipal and county ordinances.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases hotel occupancy tax rate from 6% to 8%, directly raising local government revenue through taxation policy.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · West Virginia · Senate Jan 14, 2026

SB 186: Exempting non-grantor trusts administered in state from personal income taxation

This bill exempts certain non-grantor trusts from West Virginia's personal income tax if they are administered within the state. Specifically, it removes income tax liability for non-grantor trusts (trusts not treated as grantor trusts under federal law) that are created under West Virginia law or have their legal situs in the state, and are managed by a West Virginia resident trustee or a licensed private trust company with a physical presence in the state. The exemption applies to taxable years beginning January 1, 2027, and affects trust administrators and beneficiaries of qualifying trusts. This is a direct tax policy change that alters which entities owe state income tax, without altering tax rates for individuals or other entities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for trusts, reducing state revenue; aligns with tax breaks for wealthy as per oppose indicators90% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4064: Relating to the rate of tax on motor vehicles

HB 4064 modifies West Virginia's motor vehicle sales tax rules to allow buyers to deduct tax already paid on a traded-in vehicle from the new purchase price. It increases the tax rate from 5% to 6% for vehicles purchased on or after July 1, 2017, and applies this tax to all used vehicles purchased within the state, regardless of where the vehicle was originally bought. The bill clarifies that "exchange" includes trading in a vehicle titled in the same name within seven days, requiring a notarized bill of sale. This directly affects motor vehicle buyers, sellers, and dealers participating in trade-in transactions across West Virginia.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases motor vehicle sales tax rate from 5% to 6%, generating additional state revenue to support budget funding without targeting specific income groups.95% confidence

Sub-Topics Sales Tax

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4184: To exempt safe gun storage devices from state sales tax

HB 4184 would exempt safe gun storage devices (such as gun safes, lock boxes, and secure storage containers) from West Virginia's state sales tax. This change applies directly to individuals purchasing these devices for personal firearm storage. The bill amends West Virginia's tax code (§11-15-9) to add "safe gun storage devices" to the list of exempt items, meaning buyers would no longer pay the standard 6% state sales tax on these purchases. The policy change is limited to the tax treatment of these specific storage products.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts gun storage devices from sales tax, providing tax relief under tax code amendment (§11-15-9)95% confidence

Sub-Topics Procurement Sales Tax

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in committee · West Virginia · House of Delegates Jan 21, 2026

HB 4704: To exempt daylight fluorescent outer garments from sales

HB 4704 exempts the purchase of daylight fluorescent orange or blaze orange outerwear (sold for hunter's safety) from West Virginia's sales tax during the first two weeks of November each year. This directly affects hunters who buy safety gear during that specific period, removing the sales tax cost. The key provision removes sales tax liability for these items under §11-15-9v of the West Virginia Code during the designated November window. The bill focuses solely on a temporary tax exemption for a specific safety product, with no other policy changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemption for hunting safety gear, reducing tax burden on specific purchases during designated period.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · West Virginia · Senate Jan 28, 2026

SB 396: Creating WV Job training and Placement Act

SB 396 creates the West Virginia Job Training and Placement Act, allowing certified retailers (specifically "workforce training community centers" meeting strict criteria) to keep 75% of sales tax revenue collected after their first $1 million in annual sales. These retailers must use the retained funds exclusively to provide job training and placement services for people facing barriers to employment, such as disabilities, criminal records, homelessness, or low education. The law requires certified organizations to serve at least three people per $10,000 retained, with an average of 2.25 successful job placements, and to monitor job retention for 90 days. Certification lasts three years, with renewal possible, and organizations must report usage to the state Department of Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill redirects sales tax revenue to fund job training programs via tax retention, aligning with funding essential public services through fiscal policy.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill explicitly targets individuals with criminal records for job training services, aiming to reduce recidivism through employment opportunities as part of rehabilitation.90% confidence ✓ HousingSupports HousingBill funds job training for homeless individuals, directly addressing homelessness under housing topic indicators.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill funds job training/placement for barrier groups (disabilities, criminal records, etc.), directly advancing employment standards and worker opportunities.90% confidence

Sub-Topics Revenue Sales Tax Homelessness Professional Licensing Workforce Development

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

HB 4373: To implement a Property Tax Poverty Exemption - School Excess Levy

This bill creates a property tax exemption for homeowners in West Virginia whose household income meets federal poverty guidelines. It directly affects low-income homeowners who occupy their property as their primary residence and pay school excess levies (the portion of property taxes funding schools beyond regular levies). To qualify, applicants must file an annual application between July 1 and December 1 with proof of income, residency, and property ownership, and meet residency requirements (two years in WV or specific return-from-out-of-state rules). The exemption applies only to school excess levy taxes - not regular property taxes - and must be renewed yearly.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for low-income homeowners meeting poverty guidelines, reducing their tax burden on school excess levies.95% confidence ✗ EducationOpposes EducationExempts low-income homeowners from school excess levies, reducing local school funding sources. Directly impacts school revenue streams without advancing educational access or funding.85% confidence ✓ HousingSupports HousingProvides property tax relief to low-income homeowners, reducing housing costs and increasing affordability for primary residence owners.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives School Funding Affordable Housing Housing Finance Property Taxes

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

HB 4928: To end double taxation on rental properties

HB 4928 prohibits counties and municipalities from taxing residential rental properties at higher rates than owner-occupied homes. It requires all property taxes on rental properties to match the rate for owner-occupied housing and bans additional taxes based on zoning. The bill directly affects landlords who own rental properties and aims to reduce their tax burden, potentially helping keep rents stable. It does not change sales or service taxes for rental businesses. The legislation focuses on changing property tax assessment rules, not on broader rent control or other housing policies.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces tax burden on landlords by equalizing property tax rates, providing tax relief and promoting fiscal responsibility in property taxation.90% confidence ✓ HousingSupports HousingBill reduces tax burden on landlords to stabilize rents, directly addressing housing affordability through property tax reform.85% confidence

Sub-Topics Business Taxes Property Tax Sales Tax Landlords Property Taxes Renters

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

HB 4408: To adjust the percent retained by the clerk of the county commission for funding election administration, infrastructure, and security, and other county clerk purposes

HB 4408 gradually increases the percentage of real estate transfer excise tax that West Virginia counties retain - from 10% in 2021 to 100% starting July 2025 - to fund county election administration, infrastructure, security, and other clerk-related expenses. The bill amends WV Code §11-22-2, specifying that counties must use these funds exclusively for those purposes after the retention rate reaches 100%. It phases in the change incrementally: 20% in 2022, 30% in 2023, 65% in 2024, and full retention (100%) beginning 2025. This directly affects county clerks and commissions, who will manage these funds without needing additional voter approval for the tax rate adjustments.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases county retention of real estate transfer tax (10%→100%) to fund election administration, infrastructure, and security - directly advancing public service funding per bill's explicit purpose.95% confidence

Sub-Topics Sales Tax

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