Bill Text: WV HB2271 | 2025 | Regular Session | Introduced

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Bill Title: Relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-12 - To House Finance [HB2271 Detail]

Download: West_Virginia-2025-HB2271-Introduced.html

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West Virginia Legislature

2025 REGULAR SESSION

House Bill 2271

BY Delegate D. Smith

[Introduced; referred

to the Committee on]

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax - drugs, durable medical goods, mobility enhancing equipment and prosthetic devices per se exemption; motor vehicles per se exemption.

Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of Revenue to promulgate legislative rules.

§64-7-1. State Tax Department.

The legislative rule filed in the State Register on March 11, 2024, authorized under the authority of §11-10-5 of this code, relating to the State Tax Department (consumers sales and service tax and use tax - drugs, durable medical goods, mobility enhancing equipment and prosthetic devices per se exemption; motor vehicles per se exemption, 110 CSR 15C), is authorized.

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax - drugs, durable medical goods, mobility enhancing equipment and prosthetic devices per se exemption; motor vehicles per se exemption.

This section is new; therefore, strike-throughs and underscoring have been omitted.