HB 3419
Emergency Medical Services Sales Tax
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill allows West Virginia counties to impose a new sales tax, called the ‘Emergency Medical Services Sales Tax,’ to fund local emergency medical services. The tax rate cannot exceed one-quarter of a percent of the purchase price, and certain sales are exempt. Revenue from the tax will be distributed to counties by the Tax Commissioner and used exclusively for emergency medical services operations, personnel, and equipment. The Tax Commissioner will administer the tax and can charge fees for services, deposited into a special revenue account.
Key provisions
- Counties can impose an emergency medical services sales tax up to 0.25%.
- Certain sales are exempt from the tax, including motor vehicle sales, motor fuel sales, and sales exempt under state law.
- Revenue is distributed monthly by the Tax Commissioner to counties.
- Funds can only be used for emergency medical services operations and related expenses.
- The Tax Commissioner has authority to administer, collect, and enforce the tax.
- The Tax Commissioner can charge fees for services, deposited into a special revenue account.
- Counties must notify the Tax Commissioner of any tax imposition or rate changes.
- The tax is collected from the purchaser of goods and services.
Who is affected
- County Commissions
- Residents of West Virginia
- Emergency Medical Services Providers
- Tax Commissioner
- Retailers and Businesses
Notable changes
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