HB 4445
Relating to sales and service tax exemption for small arms and small arms accessories
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes to exempt sales and service taxes on small arms, small arms ammunition, shooting accessories, cases, and storage devices, as well as on shooting sports events. The bill defines key terms related to these items, including small arms, ammunition, and accessories, to ensure clarity in the exemption. It aims to reduce the cost of exercising the constitutional right to bear arms.
Key provisions
- Exempts sales and service tax on small arms, small arms ammunition, and related accessories.
- Exempts sales and service tax on shooting sports events.
- Defines ‘small arms’ as portable firearms like rifles, shotguns, and pistols.
- Defines ‘small arms ammunition’ as firearm ammunition.
- Defines ‘small arms shooting accessories’ as a broad range of items used with small arms.
- Defines ‘small arms cases and storage devices’ as items used to protect and store small arms.
- Defines ‘shooting sports events’ to include various activities and sales related to shooting.
- Clarifies definitions of terms like ‘receiver or frame’.
Who is affected
- Shooters and hunters
- Shooting ranges and facilities
- Manufacturers of small arms and accessories
- Retailers selling small arms and accessories
- West Virginia residents
Notable changes
- Creates a new exemption for small arms and related items from sales and service tax.
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