The bill introduced on March 17, 2025, aims to amend section 11-15-9 of the Code of West Virginia by exempting tax preparation services from the consumer sales and service tax. This new exemption will allow individuals and businesses to avoid the sales tax typically associated with these services, thereby alleviating the financial burden on taxpayers seeking professional assistance during tax season. The bill retains existing exemptions for other categories, such as sales of gas, electricity, and services provided to nonprofit organizations, reflecting a broader effort to enhance accessibility to tax preparation services.

In addition to the new exemption for tax preparation services, the bill removes the previous provision regarding the sales of aircraft sold in the state on or after July 1, 2020, which had specific conditions for exemption. It also clarifies that individuals claiming an exemption must first pay the tax to the vendor and then apply for a refund or credit from the Tax Commissioner. The amendments are set to take effect on July 1, 2018, with certain provisions becoming effective upon the passage of the act, ultimately aiming to provide financial relief to those utilizing tax preparation services.

Statutes affected:
Introduced Version: 11-15-9