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HB 2271

Relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax

2025 Regular Session Introduced by Doug Smith

HB 2271 allows West Virginia to exempt sales tax on essential items like drugs and medical equipment, easing costs for consumers and impacting healthcare providers.

To House Finance
#legislature--rulemaking
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Bill Summary · HB 2271

Summary of House Bill 2271

Bill Number: HB 2271
Title: Relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax
Status: To House Finance
Introduced: February 12, 2025
Classification: Bill
Subject: Legislature--Rule Making

Purpose and Intent

House Bill 2271 aims to authorize the West Virginia State Tax Department to create a legislative rule concerning the consumers sales and service tax and use tax. Specifically, the bill focuses on exemptions for certain categories of goods, including:

  • Drugs
  • Durable medical goods
  • Mobility enhancing equipment
  • Prosthetic devices
  • Motor vehicles

The intent of this legislation is to clarify and formalize the exemptions applicable to these categories, thereby potentially easing the tax burden on consumers purchasing these essential items.

Key Provisions

The bill proposes the following key provisions:

  • Authorization for Rule Promulgation: It grants the State Tax Department the authority to promulgate a legislative rule that outlines specific exemptions from the consumers sales and service tax and use tax.

  • Exemptions Detailed: The rule will specifically address exemptions for:

    • Drugs
    • Durable medical goods
    • Mobility enhancing equipment
    • Prosthetic devices
    • Motor vehicles

  • Reference to Existing Code: The bill amends and reenacts §64-7-1 of the Code of West Virginia, 1931, as amended, to include these provisions and ensure compliance with existing tax regulations.

Impact

The passage of HB 2271 would primarily affect:

  • Consumers: Individuals purchasing the specified categories of goods would benefit from tax exemptions, potentially lowering their overall costs.

  • State Tax Department: The department will gain the authority to establish and enforce the new legislative rule, which may require adjustments in administrative processes.

  • Healthcare Providers and Suppliers: Businesses involved in the sale of drugs, medical goods, and equipment may see changes in their tax obligations and pricing structures.

Procedural Aspects

  • Introduced Date: The bill was introduced on February 12, 2025.
  • Committee Referral: It has been referred to the House Finance Committee for further consideration.
  • Legislative Rule Filing: The legislative rule referenced in the bill was filed in the State Register on March 11, 2024, indicating prior groundwork for the proposed changes.

In summary, HB 2271 seeks to streamline tax exemptions for critical medical and mobility-related goods, potentially benefiting consumers and healthcare providers in West Virginia. The bill is currently under review by the House Finance Committee.

Compiled from official sources — confirm details with the bill’s official record.

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