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 is intended to alleviate the financial burden on slaughterhouses, potentially lowering costs for consumers and bolstering local agricultural businesses. The new legal language clarifies that the exemption specifically pertains to the processing activities of slaughterhouses, reinforcing the intent to support the meat processing industry. The bill is set to take effect 90 days after its passage, on July 3, 2025.

In addition to the slaughterhouse exemption, the bill proposes various amendments to existing tax exemptions, including exemptions for sales of services related to the processing of specific meats, sales of aircraft under certain conditions, and services provided by health and fitness organizations, public libraries, and artistic performances. It also establishes refundable exemptions for charitable organizations, allowing them to claim refunds for taxes paid on certain purchases, while explicitly stating that these exemptions do not apply to gasoline or special fuel purchases. The overall aim of the bill is to streamline and clarify tax exemptions across different sectors, thereby promoting economic activity and ensuring compliance with state tax regulations.

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