2026 Regular Session
SB 168
Eliminating sales tax on utility payments for residential users
In Committee
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill would eliminate the sales tax on utility payments for residential customers in West Virginia. Currently, municipalities can levy a public utilities tax on utility services. This bill specifically exempts residential consumers from this tax, focusing on tangible personal property purchases from public utilities. The tax would still apply to businesses and other non-residential users.
Key provisions
- Exempts residential consumers of tangible personal property from the public utilities tax.
- Removes the two percent tax on gross utility statements.
- Clarifies that appliance sales are excluded from the tax.
- Specifies that certain charges, such as telecommunications relay services fees, are not subject to the tax.
- Requires municipalities to provide 60 days' written notice before implementing the ordinance.
- Excludes charges for coin-operated telephones and long-distance telephone calls from the tax.
- Includes local usage charges and the federal subscriber line charge in the tax base.
Who is affected
- Residential utility customers in West Virginia
- West Virginia municipalities
- Public utilities operating in West Virginia
- Consumers of tangible personal property from public utilities
Notable changes
- Eliminates the existing two percent sales tax on utility bills for residential users.
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