Exempts sales of gun safes and certain firearm safety devices from consumer sales tax.

West Virginia HB5114 proposes to amend the state's sales tax code by exempting sales of tangible personal property designed to safely store firearms, including safes and trigger locks, from the consumer sales tax. This bill aims to remove the sales tax on these specific firearm safety devices to encourage safer storage practices. The amendments would take effect on July 1, 2026, and apply to sales made on or after that date.

Exempts sales of gun safes and certain firearm safety devices from consumer sales tax.

West Virginia HB5114 proposes to amend the state's sales tax code by exempting sales of tangible personal property designed to safely store firearms, including safes and trigger locks, from the consumer sales tax. This bill aims to remove the sales tax on these specific firearm safety devices to encourage safer storage practices. The amendments would take effect on July 1, 2026, and apply to sales made on or after that date.