The bill introduced on February 3, 2026, aims to amend the Code of West Virginia by adding an exemption for firearm safe storage products from the consumer sales tax. Specifically, it proposes to insert new legal language into Section 11-15-9, which details various exemptions from the consumer sales and service tax. This addition is intended to encourage responsible firearm ownership and enhance safety by making safe storage products, such as safes and trigger locks, more financially accessible to consumers. The bill also includes a deletion of the previous reference to the "Division of Culture and History," replacing it with the "Department of Arts, Culture and History."

The proposed amendments will take effect on July 1, 2026, and will apply to sales made on or after that date. The legislation seeks to promote public safety by incentivizing the purchase of products designed for the secure storage of firearms, thereby potentially reducing the risk of accidents and unauthorized access. Importantly, the exemption will not apply to unrelated items or services, ensuring that the focus remains on enhancing firearm safety.

Statutes affected:
Introduced Version: 11-15-9