HB 4488
To reduce West Virginia sales tax on gasoline and diesel to zero, and make up difference with increase in sales tax equivalent to rate of 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 proposes to eliminate the state sales tax on gasoline and diesel fuel in West Virginia. To offset the revenue loss, the bill seeks to increase the state sales tax rate by an equivalent amount. The bill also includes legislative findings suggesting that reducing fuel taxes will encourage tourism and economic activity in West Virginia, and aims to create a revenue-neutral approach by increasing the sales tax.
Key provisions
- Eliminates the state sales tax on gasoline and diesel fuel.
- Increases the state sales tax rate to offset the revenue lost from eliminating the fuel excise tax.
- Establishes legislative findings supporting the elimination of the motor fuel excise tax.
- Dedicates a portion of the increased sales tax revenue to the state road fund.
- Applies the sales tax increase to alternative fuels as well.
- Effective date of July 1, 2026.
Who is affected
- Motorists
- Consumers
- Businesses that sell fuel
- The State of West Virginia (particularly the Department of Revenue)
- Taxpayers
Notable changes
- Replaces the motor fuel excise tax with an equivalent increase in the state sales tax.
- Shifts the burden of fuel taxation from excise taxes to sales taxes.
- Potentially impacts tourism and economic activity in West Virginia.
- Creates a revenue-neutral approach to the tax change.
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