WV SB594

Veterans of the U.S. Armed Forces or West Virginia National Guard with a 90% or greater service-connected, permanent, and total disability rating from the VA are exempt from the 6% vehicle sales tax on one motor vehicle

The exemption applies to vehicles owned and used primarily by or for the qualifying disabled veteran, and married couples qualify if either spouse meets the disability criteria

The exemption takes effect January 1, 2027, or on the date the motor vehicle is acquired, whichever is later

The exemption expires upon the disabled veteran's death and does not transfer to a surviving spouse

The Tax Commissioner is authorized to propose rules to implement the exemption and ensure uniform administrative practices statewide