Relating to sales and service tax exemption for small arms and small arms accessories

HB 2951 exempts the sale of small arms (rifles, shotguns, pistols under specific size limits), small arms ammunition, and related accessories (including optics, holsters, cleaning supplies, and storage devices) from West Virginia's sales and service taxes. It directly affects consumers purchasing these items for personal use, as well as shooting ranges hosting events. The bill defines "small arms accessories" broadly to cover equipment like target systems, scopes, reloading tools, and range gear. This policy change reduces the cost of acquiring firearms and related equipment by removing applicable state taxes. The bill is currently in the House Finance Committee after being introduced on February 25, 2025.