HB 2146 West Virginia House of Delegates · 2025 Regular Session

Exempting the processing of beef, pork or lamb by a slaughterhouse for an individual owner of the product processed from the Consumer Sales and Service Tax

HB 2146 would exempt slaughterhouses from collecting West Virginia's Consumer Sales and Service Tax when processing beef, pork, or lamb for individual livestock owners (e.g., farmers or ranchers processing their own animals). This amendment adds the specific exemption to the state's tax code, removing tax liability for this service when performed for personal ownership. It applies only to individual owners, not commercial businesses or slaughterhouse operations. The bill does not alter other existing tax exemptions or affect general meat processing services.

Issues: ✗ Budget & Taxes

Sub-Topics: Sales Tax

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 12, 2025 Last action Mar 27, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Committee Substitute · 8 edits

MODERATE

The bill was amended from its original introduced version to a committee substitute version, adding several new tax exemptions and modifying existing ones. The most significant change is the addition of an exemption for slaughterhouses processing beef, pork, goat, or lamb. Several other exemptions were added for food sales, educational institutions, and specific service providers, while some existing exemptions were reorganized or clarified.

Scope change

The bill's scope expanded to include additional tax exemptions beyond the original beef/pork/lamb slaughterhouse exemption, now covering food sales, educational institutions, and various service providers.

SCOPE

Added exemption for slaughterhouses processing beef, pork, goat, or lamb (subsection (a)(51))

Added multiple new tax exemptions including food sales by schools, colleges, and nonprofit organizations (subsections (a)(24)-(26), (a)(47))

Added exemptions for electronic data processing services, music instructional services, and artistic performances (subsections (a)(21), (a)(40))

Added exemption for sales of aircraft registered outside West Virginia and removed within 60 days (subsection (a)(50))

Added exemption for sales of soap used at car wash facilities and flags (subsections (a)(44), (a)(49))

ELIGIBILITY

Reorganized and expanded the list of tax-exempt organizations and services, adding new categories for value-added agricultural products and membership associations

DEFINITION

Added new definition for 'value-added product' covering processing of agricultural products like lumber, fruits, honey, wool, hides, milk, and various animal products

REQUIREMENT

Added new refundable exemption subsection (b) with five categories of exempt sales including charitable organizations and utility services

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 24, 2025

Lower · Passed

By substitute, do pass

lower

Feb 12, 2025

Committee

To House Finance

lower

Feb 12, 2025

Introduced

Introduced in House

lower

Feb 12, 2025

Committee

To Finance

lower

1 primary · 4 co-sponsors