Establishes a tax on electricity produced from wind and solar sources in West Virginia, effective January 1, 2027.

West Virginia SB82 establishes a tax on the production of electricity from wind and solar sources, effective January 1, 2027. The tax rate is set at $3 per megawatt hour. Exemptions include electricity produced by the federal government, the state of West Virginia, or any county or municipality within the state, and electricity produced for personal consumption. The tax is collected by the state Tax Division, which also enforces penalties for non-compliance.

Establishes a tax on electricity produced from wind and solar sources in West Virginia, effective January 1, 2027.

West Virginia SB82 establishes a tax on the production of electricity from wind and solar sources, effective January 1, 2027. The tax rate is set at $3 per megawatt hour. Exemptions include electricity produced by the federal government, the state of West Virginia, or any county or municipality within the state, and electricity produced for personal consumption. The tax is collected by the state Tax Division, which also enforces penalties for non-compliance.