The bill introduced on January 14, 2026, amends the Code of West Virginia, specifically section 11-15-9, to exempt sales of safe gun storage devices from the state sales tax. This new legal language aims to promote responsible gun ownership and safety by making secure storage solutions more affordable for consumers. The bill is part of a broader category of exemptions under the Consumers Sales and Service Tax, which already includes various sales related to educational institutions, charitable organizations, and essential services.

Additionally, the bill changes the effective date of the amendments from 2018 to July 1, 2026, providing a clear timeline for implementation. The Tax Commissioner will have the authority to specify which exemptions require certificates and to propose rules for their efficient administration. Overall, this legislative effort seeks to enhance public safety by encouraging safe gun storage practices while also offering financial relief to consumers purchasing these devices.

Statutes affected:
Introduced Version: 11-15-9