Emergency Medical Services Sales Tax

HB 4113 allows West Virginia counties to impose a new 0.25% sales tax specifically to fund local emergency medical services (EMS). The tax applies to most retail sales (excluding motor vehicles, fuel, and items already taxed under state law) and must be collected from purchasers by the state Tax Commissioner, not county governments. All revenue generated must be used exclusively for EMS operations - including personnel, equipment, and response capabilities - and cannot be diverted to other county budgets. Counties must notify state officials 180 days in advance before implementing the tax or changing its rate.