This bill proposes amendments to the Code of West Virginia, specifically targeting the sales and service tax exemptions related to small arms and their accessories. It expands the current exemption to include not only small arms and small arms ammunition but also small arms shooting accessories, small arms cases and storage devices, and shooting sports events. The bill clarifies definitions for these terms and specifies that all these items are exempt from taxes imposed by the relevant articles of the code.

Additionally, the bill introduces detailed definitions for various categories of small arms and related accessories, including what constitutes small arms shooting accessories and small arms cases and storage devices. It aims to reduce the financial burden on individuals exercising their Second Amendment rights by eliminating taxes on these items and activities associated with shooting sports. The overall intent is to promote participation in shooting sports and ensure that the costs associated with these activities are minimized.

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