2026 Regular Session
HB 4184
To exempt safe gun storage devices from state sales tax
In Committee
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to exempt safe gun storage devices from West Virginia’s state sales tax. It amends existing tax code to specifically include these devices as an exemption, similar to other categories of exempt items. The goal is to encourage the use of safe storage practices for firearms. The bill also includes a provision for refunds and credits for those claiming the exemption.
Key provisions
- Exempts safe gun storage devices from state sales tax.
- Specifically lists ‘safe gun storage devices’ as an exemption under the existing tax code.
- Provides a process for claiming the exemption and receiving a refund or credit.
- Includes a provision for exemptions related to charitable organizations, fraternal organizations, and low-income housing.
- Sets an effective date for the bill, with some provisions taking effect upon passage.
- Specifies that sales of gasoline and special fuel remain taxable.
- Addresses the refund process for claiming the exemption.
- Clarifies the definition of ‘support’ for charitable contributions.
Who is affected
- Gun Owners
- Retailers selling firearms and gun storage devices
- The State of West Virginia (through the Tax Commissioner)
- Consumers purchasing firearms and gun storage devices
Notable changes
- Adds ‘safe gun storage devices’ as a specific exemption to West Virginia’s sales tax laws.
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