West Virginia HB 4616: Remove sales tax on gun safes and certain firearm safety devices

Bill Text

HB 4616 Text

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Introduced Version

« House Bill 4616 History

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 Key: Green = existing Code. Red = new code to be enacted

WEST virginia legislature

2022 regular session

Introduced

House Bill 4616

By Delegates Linville, 
Householder, Kimble, Keaton, Booth, Mallow, Barnhart, Maynard, Howell, Maynor, 
and Wamsley

[Introduced February 10, 
2022; Referred to the Committee on Finance]

A BILL to amend and 
reenact §11-15-9 of the Code of West Virginia, 1931, as amended, relating to 
exempting firearm safe storage products from the consumer sales tax.

Be it enacted by the 
Legislature of West Virginia:

ARTICLE 15. CONSUMERS 
SALES AND SERVICE TAX.

§11-15-9. Exemptions.

(a) Exemptions for which 
exemption certificate may be issued. — A person having a right or claim to 
any exemption set forth in this subsection may, in lieu of paying the tax 
imposed by this article and filing a claim for refund, execute a certificate of 
exemption, in the form required by the Tax Commissioner, and deliver it to the 
vendor of the property or service in the manner required by the Tax 
Commissioner. However, the Tax Commissioner may, by rule, specify those 
exemptions authorized in this subsection for which exemption certificates are 
not required. The following sales of tangible personal property and services 
are exempt as provided in this subsection:

(1) Sales of gas, steam, 
and water delivered to consumers through mains or pipes and sales of 
electricity;

(2) Sales of textbooks 
required to be used in any of the schools of this state or in any institution 
in this state which qualifies as a nonprofit or educational institution subject 
to the West Virginia Department of Education and the Arts, the Higher Education 
Policy Commission, or the Council for Community and Technical College Education 
for universities and colleges located in this state;

(3) Sales of property or 
services to this state, its institutions or subdivisions, governmental units, institutions, 
or subdivisions of other states: Provided, That the law of the other 
state provides the same exemption to governmental units or subdivisions of this 
state and to the United States, including agencies of federal, state, or local 
governments for distribution in public welfare or relief work;

(4) Sales of vehicles which 
are titled by the Division of Motor Vehicles and which are subject to the tax 
imposed by §11-15-3c of this code or like tax;

(5) Sales of property or 
services to churches which make no charge whatsoever for the services they 
render: Provided, That the exemption granted in this subdivision applies 
only to services, equipment, supplies, food for meals, and materials directly 
used or consumed by these organizations and does not apply to purchases of 
gasoline or special fuel;

(6) Sales of tangible 
personal property or services to a corporation or organization which has a 
current registration certificate issued under §11-12-1 et seq. of this 
code, which is exempt from federal income taxes under Section 501(c)(3) or 
(c)(4) of the Internal Revenue Code of 1986, as amended, and which is:

(A) A church or a 
convention or association of churches as defined in Section 170 of the Internal 
Revenue Code of 1986, as amended;

(B) An elementary or 
secondary school which maintains a regular faculty and curriculum and has a 
regularly enrolled body of pupils or students in attendance at the place in 
this state where its educational activities are regularly carried on;

(C) A corporation or 
organization which annually receives more than one half of its support from any 
combination of gifts, grants, direct or indirect charitable contributions, or 
membership fees;

(D) An organization which 
has no paid employees and its gross income from fundraisers, less reasonable 
and necessary expenses incurred to raise