The bill amends the Code of West Virginia, specifically section 11-15-9, to introduce a new exemption from the Consumers Sales and Service Tax for the processing of beef, pork, or lamb by slaughterhouses for individual owners. This exemption aims to reduce the tax burden on individuals who have their livestock processed, thereby supporting local agriculture and small-scale farmers. Additionally, the bill removes the previous exemption for the sale of aircraft registered outside of West Virginia, effective July 1, 2020, and replaces it with the new exemption for slaughterhouse services.

Furthermore, the bill includes modifications to existing legal language, such as replacing "whatsoever" with "whatever" in relation to services provided by churches and changing "is" to "are" concerning the taxation of gasoline and special fuel sales. It also clarifies that individuals claiming any exemptions 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 enhance the economic viability of local meat processing while refining the legal framework for tax exemptions.

Statutes affected:
Introduced Version: 11-15-9