WV SB615

Eliminates the accelerated tax payment requirements for consumers sales and service tax, use tax, and personal income tax withholding that previously required large taxpayers to remit taxes early in June

Previously affected taxpayers with average monthly tax payments exceeding $100,000, who were required to remit taxes for the first 15 days of June by June 20 (or June 23 for withholding)

Amends §11-15-16, §11-15A-10, and §11-21-74 of the West Virginia Code to render the accelerated payment provisions without force or effect upon passage

Retains standard monthly tax filing deadlines requiring taxes to be paid by the 20th day of the month following the month in which the tax accrued

Takes effect immediately upon passage (passed April 7, 2025)