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WV HB4445

Bill

Official Source

Status

Introduced

1/16/2026

Primary Sponsor

Rick Hillenbrand

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Expands West Virginia's existing sales tax exemption for small arms and ammunition to include shooting accessories such as optics, scopes, holsters, bipods, cleaning supplies, and reloading equipment
  • Adds tax exemption for small arms cases and storage devices including safes, locks, racks, and transport cases
  • Exempts shooting sports events from all sales and service taxes, covering both spectator and participatory activities at public and private shooting ranges
  • Defines "small arms" as portable firearms with barrels no greater than .50 caliber or shotguns 10 gauge or smaller, including rifles, shotguns, pistols, and revolvers
  • Amends §11-15-9u of the West Virginia Code, introduced January 16, 2026 and referred to the House Committee on Finance

Legislative Description

Relating to sales and service tax exemption for small arms and small arms accessories

Taxation

Last Action

To House Finance

1/16/2026

Committee Referrals

Finance1/16/2026

Full Bill Text

No bill text available