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WV HB4813

Bill

Official Source

Status

Introduced

1/26/2026

Primary Sponsor

Roy Cooper

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • All-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) that receive a farm-use exemption certificate would be exempt from West Virginia's 6% consumer sales tax on motor vehicles
  • The exemption applies only to ATVs and UTVs as defined in §17A-6-1 of the code that are registered for agricultural use under §17A-3-2
  • The bill amends §11-15-3c of the West Virginia Code by adding a new exemption category (subsection 11) to the existing list of motor vehicle sales tax exemptions
  • Introduced January 26, 2026 by Delegates Cooper, Clay, Miller, Sheedy, Roop, Toney, and Canterbury and referred to the House Committee on Finance
  • A fiscal note is attached, indicating the exemption would reduce state tax revenue collected by the Division of Motor Vehicles

Legislative Description

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

Taxation

Last Action

To House Finance

1/26/2026

Committee Referrals

Finance1/26/2026

Full Bill Text

No bill text available