HB 4187
Require Certified Fire Investigators to be classified as professionals under the State Sales and Usage Tax exemptions
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends West Virginia’s tax code to classify certified fire investigators as ‘professional services’ under the state’s sales and usage tax exemptions. Currently, the definition of ‘professional services’ includes various licensed professions. This change would likely exempt fire investigation services from sales tax, potentially benefiting fire investigation firms and clients. The bill clarifies existing definitions related to business, contracting, and the use of property for tax purposes.
Key provisions
- Defines ‘professional services’ and includes certified fire investigators within this category.
- Adds certified fire investigators to the list of professions exempt from sales tax.
- Clarifies the definition of ‘contracting’ to exclude certain hookup and installation services.
- Expands the definition of ‘production of natural resources’ to include more activities related to resource extraction.
- Reinforces the ‘direct use’ concept for determining which services are subject to sales tax.
- Updates definitions related to ‘manufacturing’, ‘transmission’, and ‘transportation’ for tax purposes.
- Includes definitions related to ‘taxpayer’, ‘vendor’, and ‘ultimate consumer’.
- Incorporates definitions from Article Fifteen-B of the Code of West Virginia.
Who is affected
- Certified Fire Investigators
- Fire Investigation Firms
- Clients of Fire Investigation Services
- The West Virginia State Tax Commissioner
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours