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 provision aims to alleviate the tax burden on local agricultural producers and processors, potentially lowering costs for consumers and promoting the consumption of locally sourced meat products. The amendment introduces a specific exemption stating, "Sales of services providing the processing of beef, pork, goat or lamb by a slaughterhouse" will not be subject to the tax, thereby encouraging the growth of the meat processing industry within the state.

In addition to the new exemption, the bill also removes a previous exemption related to the sale of aircraft, specifically item (50), which allowed certain aircraft sales to be exempt from tax if registered outside of West Virginia. This change is intended to clarify the focus on supporting local farmers and enhancing the agricultural economy by reducing the tax burden associated with livestock processing. The effective date for these amendments is set to begin on July 1, 2018, with certain provisions taking effect upon the passage of the act.

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