2026 Regular Session
HB 5598
To increase state sales tax to 8% and abolish personal income 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 a significant change to West Virginia’s tax system by increasing the state’s sales tax from its current rate to 8%. Simultaneously, it seeks to abolish the state’s personal income tax. This shift aims to generate increased revenue for the state government while simplifying the tax structure for residents and businesses.
Key provisions
- Increases the state sales tax rate to 8%.
- Abolishes the state personal income tax.
- Revises the calculation of sales tax on fractional dollar amounts.
- Includes custom software in the definition of ‘tangible personal property’ for sales tax purposes.
- Specifies a reduced sales tax rate for mobile homes used as primary residences.
- Eliminates sections of the code related to personal income tax.
- Clarifies tax rules for coin-operated amusement and vending machines.
- Specifies the tax rate on gasoline and special fuel.
Who is affected
- Taxpayers
- Businesses
- Consumers
- State Government
- West Virginia Residents
Notable changes
- A complete elimination of the personal income tax.
- A significant increase in the sales tax rate.
- Changes to the calculation of sales tax on fractional dollar amounts.
- Broadening the definition of ‘tangible personal property’ to include custom software.
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