The bill introduced on February 19, 2025, aims to amend the Code of West Virginia by adding a new exemption from the consumer sales tax for firearm safe storage products, such as safes and trigger locks. This new provision, numbered (51), is intended to promote public safety and responsible gun ownership by making these safety products more affordable for individuals. The bill does not propose any deletions from the existing exemptions, which currently include a variety of items and services, thereby enhancing the existing framework of tax exemptions while specifically addressing the need for safe firearm storage.

Additionally, the bill updates the language regarding the Division of Culture and History, replacing it with the Department of Arts, Culture and History to reflect the current organizational structure. The amendments made by this bill will take effect on July 1, 2025, and will apply to sales made on or after that date. This legislative effort is part of a broader initiative to modernize the tax code while ensuring that it remains relevant and effective in supporting firearm safety measures.

Statutes affected:
Introduced Version: 11-15-9