West Virginia HB5397 exempts sales of firearm suppressors from consumer sales and service tax.
West Virginia HB5397 removes the sales tax on firearm suppressors, which are devices designed to reduce the sound of a firearm's discharge. This bill amends the state's tax code to exempt these suppressors from consumer sales and service tax. The legislation defines "suppressor" and aligns with definitions for "small arms" and "small arms ammunition." The bill aims to provide clarity and tax exemption for suppressors, benefiting consumers and sellers in the state.
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