Budget & Taxes (Sales Tax)

in committee · West Virginia · House of Delegates Feb 10, 2026

HB 5402: Relating to creating a Distribution Center Refundable Toll Payments Tax Credit Act.

HB 5402 creates a refundable tax credit for West Virginia businesses operating qualified distribution centers. It allows these businesses to claim a dollar-for-dollar credit against state taxes for toll payments exceeding $150,000 made via the West Virginia EZ Pass system on ground transportation of finished, packaged retail goods. The credit requires using RFID Tag Readers or comparable systems approved by the West Virginia Parkways Authority to track eligible tolls. The credit applies to toll payments made in 2026 and future tax years, with the program effective July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for businesses, reducing tax burden via toll payment relief - aligns with tax relief support indicator.90% confidence

Sub-Topics Sales Tax Tax Credits Tax Incentives

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

HB 5631: Relating to the Tobacco Products Excise Tax Act

HB 5631 increases taxes on tobacco products in West Virginia and removes existing tax discounts on stamps. It adds a clear definition for "electronic smoking devices" (including e-cigarettes and vapes) and expands the tax to cover these products, while excluding FDA-approved nicotine products. The bill directs 10% of the collected tax revenue to fund the state's tobacco prevention program. This affects tobacco manufacturers, retailers, and consumers through higher product costs and updated tax rules for vaping products.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tobacco taxes and allocates 10% revenue to tobacco prevention program, advancing fiscal management for public health funding.95% confidence ✓ HealthcareSupports HealthcareDirects 10% of tobacco tax revenue to fund tobacco prevention program, a public health initiative targeting smoking-related health issues.95% confidence

Sub-Topics Revenue Sales Tax

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in committee · West Virginia · House of Delegates Feb 17, 2026

HB 5672: Relating to collecting a tax from all manufacturers and distributors of opioid drugs

HB 5672 imposes an annual excise tax on opioid manufacturers and distributors selling Schedule II drugs to West Virginia pharmacies. The tax equals one cent per 100 pills multiplied by the previous year's state opioid overdose death count (as reported by the Department of Health). Pharmacies collect this tax from manufacturers/distributors (not patients) and remit it to the Ryan Brown Addiction Prevention and Recovery Fund. This revenue directly funds state addiction prevention and recovery programs. The tax rate adjusts yearly based on updated overdose statistics.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes tax on opioid manufacturers to fund addiction prevention/recovery programs, directly increasing state budget allocation for essential services.95% confidence ✓ HealthcareSupports HealthcareDirectly funds addiction prevention/recovery programs via opioid manufacturer tax, advancing public health initiatives as specified in bill's purpose.95% confidence

Sub-Topics Sales Tax Substance Abuse

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in committee · West Virginia · House of Delegates Feb 5, 2026

HB 5235: Back to school sales tax holiday

HB 5235 updates West Virginia's back-to-school sales tax holiday by increasing the price thresholds for exempt items. It raises the clothing exemption to $150 (from $125), school supplies to $60 (from $50), instructional materials to $25 (from $20), laptop/tablet computers to $600 (from $500), and sports equipment to $180 (from $150). The holiday applies to eligible purchases made during the first Sunday of August plus the previous Friday and Saturday, and the following Monday. This change directly affects West Virginia residents purchasing qualifying school-related items during this specific annual period, reducing their tax burden on those purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption thresholds for school supplies, clothing, and electronics, providing direct tax relief to lower/middle-income families during back-to-school season.95% confidence ✓ EducationSupports EducationIncreases affordability of school supplies and devices via tax exemptions, enhancing educational access for families during back-to-school shopping.90% confidence

Sub-Topics Procurement Sales Tax Curriculum

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

HB 5114: Remove sales tax on gun safes and certain firearm safety devices

HB 5114 would remove the state sales tax on gun safes and specific firearm safety devices. This change applies directly to consumers purchasing these items, making them tax-exempt under West Virginia's sales tax code. The bill amends Section 11-15-9 of the tax code to explicitly add these products to the list of exempt items. It creates a concrete policy change by eliminating a tax burden on these safety products.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by removing sales tax on gun safes/safety devices, directly aligning with 'provides tax relief' support indicator for Budget & Taxes.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · West Virginia · House of Delegates Feb 12, 2026

HB 5460: Construction Cost Relief Act

HB 5460, the Construction Cost Relief Act, provides a sales tax rebate for construction materials used in new single-family homes built for residential ownership in West Virginia. The rebate covers up to 30% of the home's sale price (or construction loan amount if the builder occupies the home), calculated using a county-specific housing index relative to the state average. Homeowners and builders must claim the refund within one year of construction completion using state forms, and the refund cannot be transferred to another party. This law applies only to new construction starting on or after July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax rebate for home construction, reducing tax burden for homeowners and builders - direct tax relief aligning with support indicators.95% confidence ✓ HousingSupports HousingProvides sales tax rebate for new home construction, lowering costs and potentially increasing affordability for single-family residential ownership.85% confidence

Sub-Topics Sales Tax Property Taxes

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in committee · West Virginia · House of Delegates Feb 4, 2026

HB 5177: Sales tax rebate for qualifying materials used in the construction of modest homes of 1 600 square feet or less

HB 5177 creates a state sales tax rebate for builders constructing modest homes under 1,600 square feet in West Virginia. The bill provides a rebate equal to the state's 6% sales tax paid on qualifying building materials purchased from in-state suppliers, subject to strict fixed quantity limits (e.g., 174 sheets of sheathing, 475 pieces of lumber). Builders must use only specified materials, retain documentation for 60 months, and receive approval after the home is sold and inspected. The rebate excludes municipal taxes unless a municipality voluntarily participates, and materials like basement finishes or out-of-state purchases are ineligible.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax rebate for builders of modest homes, offering tax relief to support affordable housing construction under 1,600 sq ft.95% confidence ✓ HousingSupports HousingProvides tax rebate to builders of modest homes under 1,600 sq ft, reducing construction costs to increase affordable housing supply.95% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · West Virginia · Senate Jun 25, 2026

SB 749: Relating to county economic opportunity development districts

SB 749 authorizes four West Virginia counties - Ohio, Harrison, Monongalia, and Jefferson - to levy a special sales tax on businesses within designated economic development districts. The bill specifically approves taxes for the Fort Henry District (500 acres in Ohio County), Charles Pointe District (437 acres in Harrison County), University Town Centre District (1,450 acres in Monongalia County), and a Jefferson County district (unspecified acreage). Each district’s tax authority expires in 2053 or 2054, unless terminated earlier under existing law. The bill ensures these taxes won’t reduce state general revenue by requiring individual legislative approval for each district’s tax authorization. This directly affects businesses operating within these defined areas, with tax revenue funding local economic development initiatives.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new county-level sales tax for economic development districts, increasing tax authority to fund local economic initiatives and fiscal management.95% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Tags Economic Development

in committee · West Virginia · House of Delegates Feb 9, 2026

HB 5350: Exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes.

HB 5350 exempts from West Virginia sales and use tax materials and specific appliances used in manufacturing certain manufactured homes. It applies only to homes designed for permanent attachment to a foundation within the state, built in climate-controlled facilities, and including required appliances (refrigerator, stove, dishwasher, washer, dryer). Manufacturers must certify compliance, and false claims face penalties including double the avoided tax plus interest. This directly affects home manufacturers producing qualifying permanent-structure homes, excluding mobile or non-compliant units.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts manufacturers from sales tax on specific materials, providing targeted tax relief that aligns with tax policy support indicators.95% confidence ✓ HousingSupports HousingExempts tax on manufactured home materials, lowering production costs and potentially increasing affordability of permanent housing units.85% confidence

Sub-Topics Sales Tax Property Taxes

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

HB 5598: To increase state sales tax to 8% and abolish personal income tax.

HB 5598 would increase West Virginia's general sales tax rate from 6% to 8% for most goods and services while repealing all state personal income tax provisions. The bill would change the sales tax calculation method for fractional dollar amounts as detailed in the current law. This would directly affect businesses that collect sales tax and consumers who purchase taxable goods and services, shifting the state's primary revenue source from income tax to sales tax.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases sales tax (regressive) while removing income tax, disproportionately burdening lower-income residents per tax structure shift.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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