The bill introduced on March 17, 2025, amends section 11-15-9 of the Code of West Virginia, 1931, to exempt tax preparation services from the consumer sales and service tax. This new exemption, added under subdivision (51), allows individuals and businesses to avoid sales tax when utilizing tax preparation services, thereby alleviating the financial burden on taxpayers and promoting compliance with tax regulations. The bill also deletes the previous provision concerning the sales of aircraft sold in the state on or after July 1, 2020, which had specific conditions for exemption.

Additionally, the bill clarifies that individuals claiming the exemption must first pay the tax to the vendor and then apply for a refund or credit from the Tax Commissioner. The effective date for these amendments is set for July 1, 2018, with certain provisions taking effect upon the passage of the act. Overall, this legislative change aims to enhance the accessibility of tax preparation services in West Virginia and support taxpayers in managing their tax obligations.

Statutes affected:
Introduced Version: 11-15-9