The bill amends the Code of West Virginia, specifically section 11-15-9, to exempt the processing of beef, pork, or lamb by a slaughterhouse from the Consumer Sales and Service Tax. This exemption is designed to reduce the tax burden on slaughterhouses, potentially benefiting the agricultural sector and local economies reliant on livestock production. The new legal language introduced in the bill explicitly states that "Sales of services providing the processing of beef, pork or lamb by a slaughterhouse" will be exempt from the tax, thereby clarifying the tax status of these processing activities.

Additionally, the bill removes a previous exemption related to the sale of aircraft registered outside the state, which required the aircraft to be removed from the state within 60 days of purchase. It also stipulates 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 amendments are set to take effect on July 1, 2018, with certain provisions becoming effective upon the passage of the act, ultimately aiming to provide financial relief to those utilizing slaughterhouse services for livestock processing.

Statutes affected:
Introduced Version: 11-15-9