West Virginia 2023 Regular Session

West Virginia Senate Bill SB7

Introduced
1/11/23  
Refer
1/11/23  

Caption

Returning refundable exemption for road construction contractors to State Road Fund

Impact

The implementation of SB 7 is expected to have significant implications for the way state funds are allocated in infrastructure projects. By reimbursing contractors for the sales tax on materials, the state aims to direct more financial resources into highway projects, which could enhance the overall quality and speed of construction and maintenance work. Furthermore, this bill attempts to ensure that the Division of Highways can better utilize its budgets by making funds available that would have otherwise gone to sales tax revenues.

Summary

Senate Bill 7 proposes amendments to the West Virginia Code aimed at returning a refundable exemption for sales tax on materials purchased by contractors for use in projects related to the Division of Highways. This legislation is designed to create a financial reprieve for contractors involved in road construction and maintenance projects by allowing them to recover sales tax expenses previously incurred. This change is anticipated to enable more efficient management of public funds designated for infrastructure improvements.

Sentiment

General sentiment surrounding SB 7 appears supportive among contractors and those advocating for infrastructure improvement. Proponents argue that this bill addresses an important fiscal barrier currently faced by contractors and will facilitate smoother execution of crucial highway projects. However, there may be some concerns among fiscal conservatives regarding the long-term impact on state tax revenues and the necessity of maintaining robust funding for other state services.

Contention

Despite the overall support for SB 7, there might be contention regarding how this measure affects state funding for non-highway related services. Critics may argue that offering tax breaks to contractors could divert much-needed funds from other essential services or programs. Additionally, there could be discussions on ensuring transparency and accountability in how the reimbursement process is managed to prevent any misuse of funds that could arise from the implementation of this exemption.

Companion Bills

No companion bills found.

Similar Bills

WV SB105

Returning refundable exemption for road construction contractors to State Road Fund

WV HB4265

Eliminate sales tax on Professional Employment Organization’s administration fees

WV HB4616

Remove sales tax on gun safes and certain firearm safety devices

WV SB149

Exempting firearm safe storage products from consumers sales tax

WV HB4705

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

WV HB2822

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

WV HB2629

Remove sales tax on gun safes and certain firearm safety devices

WV HB2405

Eliminate sales tax on Professional Employment Organization’s administration fees