WV HB4184

Safe gun storage devices would be exempt from West Virginia's consumer sales and service tax under this amendment to §11-15-9

The exemption is added as subdivision (52) to the list of sales tax exemptions for which an exemption certificate may be issued

The bill takes effect July 1, 2026, and applies to sales made on and after that date

The legislation was introduced by Delegate Horst on January 14, 2026, and referred to the House Committee on Finance

A fiscal note is attached, indicating the bill would have revenue implications for the state