The bill introduced on February 19, 2025, amends the Code of West Virginia, specifically section 11-15-9, to exempt firearm safe storage products from the consumer sales tax. This new provision aims to promote responsible firearm ownership by making safe storage solutions, such as safes and trigger locks, more affordable. The bill also outlines the process for obtaining an exemption certificate, allowing individuals to avoid paying sales tax on these specific items. Importantly, the bill retains existing exemptions for various categories of tangible personal property and services, thereby expanding the list of tax-exempt items without removing any current exemptions.

Additionally, the bill includes a reorganization of state departments by replacing references to the Division of Culture and History with the Department of Arts, Culture and History. The amendments made during the 2025 regular legislative session are set to take effect on July 1, 2025, applying to sales made on or after that date. This legislative effort reflects a commitment to enhancing firearm safety and clarifying the tax code to ensure that specific exemptions are well-defined and accurately represented.

Statutes affected:
Introduced Version: 11-15-9