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WV HB2374

Bill

Official Source

Status

Introduced

2/13/2025

Primary Sponsor

Roy Cooper

Click for details

Origin

House of Delegates

2025 Regular Session

AI Summary

  • Exempts all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) from the 6% state sales tax when used as farm equipment
  • Requires the vehicle to have a farm-use exemption certificate issued under §17A-3-2 to qualify for the tax exemption
  • Adds this exemption to the existing list of motor vehicle sales tax exemptions, which includes vehicles for rental businesses, senior citizen service organizations, military personnel, and government entities

Legislative Description

Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment

Taxation

Last Action

To House Finance

2/13/2025

Committee Referrals

Finance2/13/2025

Full Bill Text

No bill text available