summary
Introduced
01/15/2026
01/15/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to remove sales tax from being included in the electronic payment surcharge computation and creating a civil penalty.
AI Summary
This bill aims to prevent businesses from charging customers extra fees, known as surcharges, on top of sales tax when using electronic payment methods like credit or debit cards. It clarifies that any state or local taxes, such as sales tax, hotel occupancy tax, alcoholic beverage tax, or rental vehicle surcharge tax, must be excluded from the total amount used to calculate these electronic payment surcharges. Payment card networks, which are entities that facilitate these transactions, are required to either deduct the tax amount from the surcharge calculation at the time of settlement or provide a rebate for the portion of the surcharge attributable to the tax. If a business cannot provide tax information at the time of sale, the payment card network must still accept proof of collected taxes later and credit the business. Violating these provisions will result in a civil penalty of up to $1,000 per violation, and the payment card network will have to refund the improperly charged surcharge to the business.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
To House Finance (on 01/15/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4396&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=941210433 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4396%20intr.htm&yr=2026&sesstype=RS&i=4396 |
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