The bill amends the Code of West Virginia, specifically section 11-15-9, to exempt sales of safe gun storage devices from state sales tax. This new provision, marked as (51) Sales of safe gun storage devices., is intended to encourage responsible gun ownership and promote safe storage practices among residents. The legislation maintains existing exemptions for various goods and services, while highlighting the importance of firearm safety in reducing accidental shootings and unauthorized access to firearms. Additionally, the bill changes the effective date of the amendments from 2018 to 2025, with the new provisions set to take effect on July 1, 2025. The legislation clarifies that the sales tax exemption will apply to purchases made on or after this effective date, ultimately aiming to alleviate the financial burden on consumers buying essential safety devices and support public safety initiatives.

Statutes affected:
Introduced Version: 11-15-9