This bill proposes an amendment to the Code of West Virginia, specifically section 11-15-9, to exempt "firearm safe storage products" from the consumer sales tax. The legislation aims to promote responsible firearm ownership and enhance public safety by making safe storage solutions, such as safes and trigger locks, more affordable. The bill allows individuals to execute a certificate of exemption when purchasing these products, eliminating the need to pay sales tax upfront. This addition is intended to incentivize secure storage for firearms, thereby helping to prevent accidents and unauthorized access.

In addition to the new exemption for firearm safe storage products, the bill introduces a new provision, numbered (51), to the list of exemptions while also making a deletion regarding the Division of Culture and History, which is replaced with the newly named Department of Arts, Culture, and History. The amendments made during the 2025 regular legislative session will take effect on July 1, 2025, and will apply to sales made on or after that date. This change is part of a broader effort to clarify and update the tax code, ensuring that the exemptions are clearly defined and accessible to the public.

Statutes affected:
Introduced Version: 11-15-9