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.
HB 4047 removes the 6% sales tax on prepared food purchased from vending machines or money-operated machines in West Virginia, effective January 1, 2027. This change directly affects consumers buying snacks or drinks from vending machines and the businesses operating those machines, as they will no longer collect or remit sales tax on these items. The bill amends existing tax code sections to explicitly exclude vending machine food sales from the standard taxable category, while maintaining tax on other food purchases and all other taxable goods. The policy change simplifies tax collection for vending operations and reduces costs for consumers buying food from these machines.
This House Joint Resolution proposes a constitutional amendment to allow West Virginia's Legislature to exempt certain business property from ad valorem property taxes. Specifically, it would enable future laws to exclude tangible machinery/equipment, business inventory, and business-use motor vehicles from property tax assessments. The amendment requires voter approval at the 2026 general election to take effect. If passed, it would change how the state taxes business assets, potentially reducing tax burdens for qualifying businesses. This is a procedural constitutional change, not an immediate tax law.
HB 4035 provides a 35% tax credit against West Virginia's business and occupation tax for coal-fired electric power plants that spend on pollution control equipment. It directly affects coal-fired power plants operating in West Virginia (excluding those exempt from the tax), covering costs for installing, repairing, or maintaining equipment to meet environmental regulations like air/water pollution controls or carbon capture. The credit cannot reduce a plant's tax bill by more than 50% in a single year, and unused portions can be carried forward for up to five years. This bill aims to offset compliance costs while supporting continued operation of coal plants serving West Virginia residents.
HB 4652 exempts duly elected municipal utility boards, along with their contractors, subcontractors, and vendors, from local taxes and fees related to construction projects in West Virginia. This includes local sales taxes, business taxes, and other local charges on goods, services, or activities tied to construction. The bill applies specifically to municipal utility boards (not private utilities) and directly affects construction costs for these publicly governed utilities. It creates a clear exemption for such projects, aiming to reduce administrative and financial burdens on municipal utility infrastructure work.
HB 4482 would update West Virginia’s tax rates for e-cigarettes, e-cigarette liquids, vaping systems, and related accessories, while increasing penalties for tax violations. The bill specifically targets sellers and manufacturers of these products by raising excise tax rates and imposing stricter financial penalties for non-compliance. It amends the state’s tobacco tax code (§11-17-4b) to explicitly cover vaping devices and components, replacing outdated language. This directly affects businesses selling e-cigarettes and vaping products within West Virginia. The bill is currently in the House Finance Committee for review.
HB 4418, titled "The Tax Efficiency Act of 2026," would allow West Virginia municipalities to pay and manage their business and occupation or privilege taxes through a statewide electronic data processing system. This change directly affects all cities and towns in West Virginia that impose such taxes on local businesses. The bill amends existing tax code to establish this electronic system as an official method for tax collection and administration, replacing manual or paper-based processes. The key provision enables streamlined, centralized processing to reduce administrative costs and improve accuracy for both local governments and businesses.
SB 168 would amend West Virginia law to eliminate a municipal tax on residential utility bills. It directly affects homeowners and renters who pay for electricity, gas, or water services, removing a tax that previously applied to their utility payments. The bill changes §8-13-5a of the state code to explicitly exempt residential utility consumers from the two-percent municipal excise tax on utility services. This policy change ensures residential customers no longer pay this tax on their monthly utility statements.
HB 4042 would exempt farm real property (including land and structures) used for agricultural purposes from property taxes in West Virginia, provided the owner-farmer resides on the property and earns at least 40% of their income from farming. The bill amends West Virginia Code §11-3-9 to add this specific tax exemption to the state's existing list of property tax exemptions. This policy change directly affects qualifying farmers who meet both the income threshold (40% from farming) and residency requirement (living on the farm property). The exemption applies only to property actively used for farming operations, not to other personal or investment properties.
HB 4734 exempts specific infant and hygiene products from West Virginia's sales tax. It directly affects consumers who purchase these items, including parents buying diapers, baby bottles, and formula, as well as individuals needing feminine hygiene products. The bill defines "diapers" as disposable absorbent products for infants or incontinent individuals, "feminine hygiene products" as tampons, pads, and menstrual cups for biological women, and "infant products" as bottles, nipples, formula, and car seats. These items will no longer be subject to the state's sales tax when purchased. The policy change removes an existing tax burden on these essential daily-use products.
