This bill amends the Code of West Virginia, specifically section 11-15-9, to create a new exemption from the consumer sales tax for firearm safe storage products, such as safes and trigger locks. The introduction of this exemption aims to promote responsible firearm ownership by making safe storage solutions more affordable. The bill includes new legal language that establishes this exemption and adds a new subdivision (51) to clearly define the items that qualify. Additionally, it maintains existing exemptions for other categories of tangible personal property and services already outlined in current law.

The bill also makes a deletion regarding the Division of Culture and History, replacing it with the Department of Arts, Culture, and History, reflecting a reorganization of state departments. The amendments are set to take effect on July 1, 2025, and will apply to sales made on or after that date. This legislative change is part of a broader initiative to clarify and update the tax code, ensuring that specific exemptions are well-defined and accurately represented in terms of tax implications for various goods and services.

Statutes affected:
Introduced Version: 11-15-9