2025 Regular Session
HB 3403
to eliminate sales tax on tax preparation services
In Committee
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to eliminate the sales tax on tax preparation services in West Virginia. It amends the state’s tax code to specifically exempt these services from consumer sales and service tax. This change aims to make tax preparation more affordable for West Virginia residents. The bill also includes provisions related to refunds and exemptions for certain organizations.
Key provisions
- Eliminates sales tax on tax preparation services.
- Exempts certain charitable organizations from sales tax on services.
- Provides a refund process for tax preparation services.
- Specifies exemptions for sales to organizations meeting specific IRS criteria (501(c)(3) or (c)(4)).
- Includes exemptions for sales to schools and organizations involved in community service.
- Addresses exemptions for sales of property or services related to specific industries (manufacturing, transportation, etc.).
- Clarifies exemptions for sales to organizations providing low-income housing.
- Establishes a date for the effective implementation of the changes.
Who is affected
- Taxpayers in West Virginia
- Tax preparation businesses
- Charitable organizations
- Individuals receiving tax preparation services
- The West Virginia Department of Revenue
Notable changes
- Adds tax preparation services to the list of exempt sales and services.
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