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Bill > HB4813
WV HB4813
WV HB4813Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment
summary
Introduced
01/26/2026
01/26/2026
In Committee
01/26/2026
01/26/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to exempt from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment.
AI Summary
This bill amends West Virginia's sales tax law to exempt all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) from sales tax when they are used for farm purposes and have received a farm-use exemption certificate. This change is being made to the existing statute that outlines the imposition of consumers sales tax on motor vehicle sales, defining what constitutes a motor vehicle, and listing various exemptions. The bill specifically adds a new exemption under the "Exemptions" section of the law, ensuring that these types of vehicles, when used in agriculture, will no longer be subject to the sales tax.
Committee Categories
Budget and Finance
Sponsors (7)
Roy Cooper (R)*,
Ray Canterbury (R),
Marshall Clay (R),
George Miller (R),
Carl Roop (R),
Chuck Sheedy (R),
Chris Toney (R),
Last Action
To House Finance (on 01/26/2026)
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=4813&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Motor Vehicles, WV Division of | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=955622416 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4813%20intr.htm&yr=2026&sesstype=RS&i=4813 |
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