West Virginia 2023 Regular Session

West Virginia House Bill HB2822

Introduced
1/19/23  
Refer
1/19/23  

Caption

Relating to the consumers sales and service tax and returning the refundable exemption for sales of construction and maintenance materials acquired by a second party for use in Division of Highways projects

Impact

If enacted, HB2822 would alter the current dynamics of how sales tax revenues are managed in connection with roadwork and maintenance projects. The legislation intends to return tax revenues directly to the Division of Highways rather than having them absorbed into the general revenue fund. This shift could provide the Division with more predictable funding streams and improve financial planning for ongoing and future construction projects, potentially enhancing infrastructure development within the state.

Summary

House Bill 2822 proposes amendments to the consumers sales and service tax regulations in West Virginia, specifically addressing the refundable exemption for sales of construction and maintenance materials procured for Division of Highways projects. The bill aims to ensure that tax collected from contractors for such materials is returned to the Division of Highways, which advocates believe would streamline funding for highway constructions and maintenance. By establishing clear reimbursement procedures for the tax funds, the bill seeks to ease financial strains on state highway projects.

Sentiment

Discussions surrounding HB2822 reflected a generally supportive sentiment among those advocating for improved infrastructure funding. Proponents see the bill as a necessary adjustment that recognizes the unique financial demands on the Division of Highways and positions it to better manage resources. However, opponents have raised concerns about the potential implications for general revenue funding, fearing that ensuring this exemption might decrease overall tax revenues available for state-funded services beyond highway construction.

Contention

The bill has not been without its controversies, particularly regarding its financial implications for the state's budget. Critics argue that while the bill purportedly supports highway projects, it may inadvertently reduce the financial resources available for other essential state services. The balance between providing the Division of Highways with necessary funds and maintaining a robust general revenue stream is a central point of contention that could influence legislative discussions as the bill progresses.

Companion Bills

No companion bills found.

Similar Bills

WV SB105

Returning refundable exemption for road construction contractors to State Road Fund

WV HB4265

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Returning refundable exemption for road construction contractors to State Road Fund

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Relating to the consumers sales and service tax and returning the refundable exemption for sales of construction and maintenance materials acquired by a second party for use in Division of Highways projects

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