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 slaughterhouses from the Consumer Sales and Service Tax. This new exemption aims to alleviate the tax burden on meat processing operations, which could lead to lower costs for consumers and promote local agricultural production. The bill introduces a provision stating that "Sales of services providing the processing of beef, pork, goat or lamb by a slaughterhouse" will be exempt from the tax, thereby enhancing the competitiveness of West Virginia's meat processing industry.

In addition to the new exemption, the bill removes a previous exemption related to the sale of aircraft registered outside of West Virginia, which required the aircraft to be removed from the state within 60 days of purchase. The legislation also clarifies the process for claiming exemptions, indicating that individuals must pay the tax to the vendor before seeking 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 providing financial relief to individuals utilizing slaughterhouse services for livestock processing.

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