Require Certified Fire Investigators to be classified as professionals under the State Sales and Usage Tax exemptions

HB 4187 amends West Virginia's tax code to classify certified fire investigators as "professional services" eligible for state sales tax exemptions. This change directly affects certified fire investigators and the businesses or individuals who hire them, as their services would no longer be subject to sales tax. The bill achieves this by adding "certified fire investigators" to the existing definition of professional services under Section 11-15-2 of the state tax code. The provision applies to all services provided by certified fire investigators meeting the state's certification requirements.