2026 Regular Session
HB 5114
Remove sales tax on gun safes and certain firearm safety devices
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 remove the sales tax on gun safes and certain firearm safety devices in West Virginia. It amends the state’s consumer sales tax law to specifically exempt these items from taxation. The goal is to make it more affordable for West Virginians to purchase and install safe storage solutions for firearms. This exemption applies to a range of products designed for firearm security.
Key provisions
- Exempts sales of gun safes and trigger locks from the consumer sales tax.
- Applies to both new and existing sales of these products.
- Includes a provision for refunds or credits to those who initially paid the tax.
- Specifically defines ‘safe storage products’ for exemption purposes.
- Addresses the application of exemptions to charitable organizations and certain non-profit entities.
- Clarifies the exemption for sales to organizations qualified under Section 501(c)(3) or (c)(4) of the Internal Revenue Code.
- Specifies that sales of gasoline and special fuel remain taxable.
- Establishes an effective date of July 1, 2026.
Who is affected
- Gun owners in West Virginia
- Retailers selling gun safes and firearm safety devices
- The West Virginia Department of Tax and Revenue
- Firearm safety advocates
- The firearms industry
Notable changes
- Creates a new exemption specifically for gun safes and trigger locks.
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