WV HB2951

Expands the existing sales and service tax exemption for small arms and ammunition to include small arms shooting accessories, cases, and storage devices

Exempts shooting sports events from all consumer sales and service taxes, covering both spectator and participatory activities at public and private shooting ranges

Defines "small arms shooting accessories" broadly to include targets, optics, scopes, holsters, reloading equipment, cleaning supplies, and range gear such as magazines, speed loaders, and chronographs

Covers storage and transport items including safes, locks, cases, racks, and cables specifically designed for small arms and ammunition

Applies to firearms with barrels no greater than .50 caliber internal diameter or shotguns of 10 gauge or smaller