This bill aims to amend the Code of West Virginia by expanding the sales and service tax exemptions related to small arms and their accessories. Specifically, it introduces exemptions for small arms shooting accessories, small arms cases and storage devices, and shooting sports events, in addition to the existing exemptions for small arms and small arms ammunition. The bill clarifies definitions for various terms, including "small arms," "small arms shooting accessories," "small arms cases and storage devices," and "shooting sports events," ensuring a comprehensive understanding of what is covered under these exemptions.

The proposed changes include the insertion of new legal language that broadens the scope of tax exemptions to encompass a wider range of items and activities associated with small arms. Notably, the bill specifies that shooting sports events, which involve both spectator and participatory activities utilizing small arms, will also be exempt from taxes. The overall intent of the bill is to reduce the financial burden on individuals exercising their Second Amendment rights by making related products and events more affordable.

Statutes affected:
Introduced Version: 11-15-9u