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 for specific items. These items include 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 existing 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 exemption of the specified items from taxation. The intent is to provide clarity and support for consumers who require these essential goods and services, thereby promoting accessibility and affordability.

Statutes affected:
Introduced Version: 64-7-1