West Virginia Legislature
2025 REGULAR SESSION
Introduced
Senate Bill 351
By Senator Woodrum
[Introduced February 13, 2025; referred
to the Committee on the Judiciary]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax - drugs, durable medical goods, mobility enhancing equipment and prosthetic devices per se exemption; motor vehicles per se exemption.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 7. Authorization for Department of Revenue to promulgate legislative rules.
The legislative rule filed in the State Register on March 11, 2024, authorized under the authority of §11-10-5 of this code, relating to the State Tax Department (consumers sales and service tax and use tax - drugs, durable medical goods, mobility enhancing equipment and prosthetic devices per se exemption; motor vehicles per se exemption, 110 CSR 15C), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax - drugs, durable medical goods, mobility enhancing equipment and prosthetic devices per se exemption; motor vehicles per se exemption.
This section is new; therefore, strike-throughs and underscoring have been omitted.