The bill proposes an amendment to the Code of West Virginia, specifically section 11-15-9, to exempt the processing of beef, pork, goat, or lamb by a slaughterhouse from the Consumer Sales and Service Tax. This exemption aims to support local agriculture and meat processing industries by alleviating the tax burden associated with these services, potentially lowering costs for consumers and promoting the consumption of locally sourced meat products. The bill introduces a new provision stating, "Sales of services providing the processing of beef, pork, goat or lamb by a slaughterhouse" will be exempt from the tax.

In addition to this new exemption, the bill removes the previous exemption related to the sale of aircraft registered outside of the state, which required the aircraft to be removed from the state within 60 days of purchase. It also clarifies that individuals claiming the exemption must first pay the tax to the vendor and then apply for a refund or credit from the Tax Commissioner. The effective date for these amendments is set for July 1, 2018, with certain provisions taking effect upon the passage of the act. Overall, the bill aims to provide financial relief to individuals using slaughterhouse services for their livestock by exempting these transactions from sales tax while maintaining existing exemptions for other sectors.

Statutes affected:
Introduced Version: 11-15-9
Committee Substitute: 11-15-9