This bill amends and reenacts section 64-7-1 of the Code of West Virginia, 1931, to authorize the State Tax Department to promulgate a legislative rule concerning exemptions from consumers sales and service tax and use tax for specific items. These items include drugs, durable medical goods, mobility enhancing equipment, prosthetic devices, and motor vehicles. The legislative rule in question was filed in the State Register on March 11, 2024, and is authorized under the existing authority of section 11-10-5 of the code.

The primary purpose of this bill is to formalize the exemption of the aforementioned items from sales and service tax and use tax, thereby providing clarity and legal backing for the State Tax Department's rule-making process. This initiative aims to enhance accessibility to essential medical and mobility-related goods for consumers in West Virginia.

Statutes affected:
Introduced Version: 64-7-1