This bill aims to amend and reenact section 64-7-1 of the Code of West Virginia, 1931, to authorize the State Tax Department to create a legislative rule concerning exemptions from consumers sales and service tax and use tax. Specifically, the rule will address exemptions for drugs, durable medical goods, mobility-enhancing equipment, prosthetic devices, and motor vehicles. The legislative rule in question was filed in the State Register on March 11, 2024, and is authorized under the authority of section 11-10-5 of the code.

The bill does not contain any deletions from current law, as it introduces new legal language to facilitate the State Tax Department's ability to implement these tax exemptions. The overall purpose is to clarify and formalize the exemptions for specific medical and mobility-related items, thereby potentially easing the financial burden on consumers who require these essential goods.

Statutes affected:
Introduced Version: 64-7-1