The bill amends West Virginia Code ยง11-15-9 to exempt the processing of beef, pork, goat, or lamb by slaughterhouses from the consumers sales and service tax. This exemption is intended to alleviate the tax burden on slaughterhouses, potentially lowering costs for consumers and bolstering local agricultural businesses. The new legal language inserted into the current law specifies that the processing of these meats is exempt from the sales and service tax, expanding existing exemptions for agricultural products. This amendment is set to take effect 90 days after its passage, on July 3, 2025.
In addition to the meat processing exemption, the bill proposes several amendments to existing tax exemptions, including exemptions for sales of services related to the processing of beef, pork, goat, or lamb, and for sales of aircraft under specific conditions. It also clarifies exemptions for services provided by health and fitness organizations, public libraries, and certain artistic performances, while establishing criteria for claiming these exemptions. Furthermore, the bill introduces provisions for refundable exemptions for taxes paid on exempt sales for eligible organizations, such as charitable groups and volunteer fire departments. The effective date for these amendments is set for July 1, 2018, with some provisions taking effect upon passage. Overall, the bill aims to streamline and clarify tax exemptions to support various sectors within the state.
Statutes affected: Introduced Version: 11-15-9
Committee Substitute: 11-15-9
Engrossed Committee Substitute: 11-15-9
Enrolled Committee Substitute: 11-15-9