West Virginia 2024 Regular Session

West Virginia House Bill HB4705

Introduced
1/15/24  
Refer
1/15/24  

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

The bill is viewed as a significant shift in how the state manages funding for infrastructure projects. The return of tax revenues to the Division of Highways is expected to increase efficiency in the allocation of funds towards necessary upgrades and repairs of state roads. Additionally, it could enhance transparency regarding the management of these sales taxes. Supporters argue that this will ultimately contribute to better-maintained roads and bridges, positively impacting the state's economy and public safety.

Summary

House Bill 4705 proposes amendments to the consumers sales and service tax in West Virginia, specifically targeting the refundable exemption on sales of construction and maintenance materials. The bill intends to return sales tax collected from contractors back to the Division of Highways for projects related to the state's roadways, highways, and bridges. This initiative is positioned to alleviate the financial burden on the Division of Highways, which is currently responsible for paying sales tax to the state, despite receiving tax revenues. The proposed changes would thus streamline the funding process for infrastructure development and maintenance efforts in West Virginia.

Sentiment

The sentiment surrounding HB 4705 appears to be generally supportive among those focused on infrastructure improvements and fiscal responsibility within state agencies. Advocates contend that the bill rectifies an unfair practice of taxing state agencies while simultaneously enhancing the integrity and efficiency of the funding model for highway projects. However, some concerns have been raised regarding potential ramifications on state revenue collections, particularly the implications of reducing overall tax revenues that support various state services.

Contention

Notable points of contention include potential debates about the ramifications this exemption might have on state revenue. Critics worry that while the immediate benefit is clear for the Division of Highways, there could be negative repercussions for other sectors reliant on general state funding. Legislators and stakeholders will need to address these concerns to ensure that the bill not only provides necessary funding for highway improvements but also maintains a healthy state revenue stream.

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 SB7

Returning refundable exemption for road construction contractors to State Road Fund

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 HB2146

Exempting the processing of beef, pork or lamb by a slaughterhouse for an individual owner of the product processed from the Consumer Sales and Service Tax