to eliminate sales tax on tax preparation services

HB 3403 would remove West Virginia's sales tax from tax preparation services. Currently, these services are subject to the state's consumer sales and service tax, but this bill would exempt them from that tax. The change would directly affect individuals and small businesses that pay for professional tax preparation help, as they would no longer pay the tax on these services. The bill amends West Virginia Code §11-15-9 to add tax preparation services to the list of exempt items, which currently includes things like textbooks and certain government purchases.