This bill amends the Code of West Virginia to exempt sales of firearm suppressors from the consumer sales and service tax. Specifically, it modifies section 11-15-9u by adding firearm suppressors to the list of items exempt from taxation, alongside small arms and small arms ammunition. The bill also introduces a definition for "suppressor," describing it as a device designed to reduce the sound of a firearm's discharge.

In addition to the new exemption, the bill removes the conjunction "and" from the existing list of exempt items, which now includes small arms, small arms ammunition, and firearm suppressors. The definitions for "small arms" and "small arms ammunition" remain unchanged, while the new definition for "suppressor" is added to clarify the type of device being exempted from tax. Overall, the bill aims to provide a tax benefit for the sale of firearm suppressors in West Virginia.

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