The bill amends Section 11-15-9 of the Code of West Virginia to exempt the processing of beef, pork, goat, or lamb by slaughterhouses from the consumers sales and service tax. This exemption aims to reduce the tax burden on slaughterhouses, thereby supporting local farmers and enhancing the competitiveness of the meat processing industry in West Virginia. The legislation also maintains existing tax exemptions for educational institutions, charitable organizations, and specific sales of tangible personal property and services. The effective date for this amendment is set for 90 days after passage, on July 3, 2025.

In addition to the new exemption for meat processing, the bill introduces several amendments to existing tax exemptions, including provisions for refundable exemptions. These refundable exemptions allow individuals or organizations to claim refunds for taxes paid on exempt sales, provided they initially pay the tax to the vendor. The bill also clarifies exemptions for services provided by health and fitness organizations, public libraries, and certain artistic performances, while establishing criteria for claiming these exemptions. Overall, the bill aims to support various sectors while ensuring compliance and implementation within the specified timeframe.

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