The bill introduced on March 17, 2025, amends section 11-15-9 of the Code of West Virginia to exempt tax preparation services from the consumer sales and service tax. This new exemption, marked as (51) Tax preparation services, aims to alleviate the financial burden on individuals and businesses that require assistance with tax preparation, making these services more accessible and affordable. The bill retains the existing framework of exemptions while adding this new category, thereby enhancing the overall tax structure in West Virginia and promoting fairness for taxpayers in need of such services. Additionally, the bill removes a provision concerning the sales of aircraft that previously included specific conditions for exemption, marked by and. It also clarifies that individuals claiming an exemption must first pay the tax to the vendor and subsequently 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. Overall, the legislation seeks to provide significant financial relief for those utilizing tax preparation services by eliminating the associated sales tax.

Statutes affected:
Introduced Version: 11-15-9