WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced Senate Bill 351
BY SENATORS TARR, TAKUBO, AND PHILLIPS
[Introduced January 12, 2024; referred to
the Committee on Finance]
 Intr SB 351
1 A BILL to amend and reenact §11-15-9u of the Code of West Virginia, 1931, as amended, relating
2 to the definition of small arms for purposes of taxation; defining terms, and expanding
3 definition of "small arms" to include receiver or frame as part of the small arm.
Be it enacted by the Legislature of West Virginia:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9u. Exemption for sales of small arms and ammunitions.
1 (a) Notwithstanding any provision of this code to the contrary, the sale of small arms and
2 small arms ammunition, as those terms are defined in subsections (b)(c) and (c)(d) of this section,
3 are exempted from the taxes imposed by this article and by §11-15A-1 et seq. of this code.
4 (b) "Receiver or frame" means that part of a firearm containing a manufacturer assigned
5 serial number to track and identify a firearm and which provides housing for the hammer, bolt, or
6 breechblock, and firing mechanism, and which are usually threaded at its forward portion to
7 receive the barrel.
8 (b) (c) "Small arms" means any portable firearm, including the receiver or frame of the
9 firearm, designed to be carried and operated by a single person, including, but not limited to, rifles,
10 shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or
11 a shotgun of 10 gauge or smaller.
12 (c) (d) "Small arms ammunition" means firearm ammunition designed for use in small
13 arms.
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Statutes affected:
Introduced Version: 11-15-9u