WEST virginia legislature
2024 regular session
ENROLLED
House Bill 5261
By Delegates Horst, Howell, Hardy, Phillips, McGeehan, Summers, Hite, Criss, Thorne, Maynor, and Steele
[Passed February 19, 2024; in effect July 1, 2024.]
AN ACT to amend and reenact §11-15-9u of the Code of West Virginia, 1931, as amended, relating to the definition of small arms for purposes of taxation; defining terms, and expanding definition of "small arms" to include receiver or frame as part of the small arm.
Be it enacted by the Legislature of West Virginia:
(a) Notwithstanding any provision of this code to the contrary, the sale of small arms and small arms ammunition, as those terms are defined in subsections (c) and (d) of this section, are exempted from the taxes imposed by this article and by §11-15A-1 et seq. of this code.
(b) "Receiver or frame" means that part of a firearm containing a manufacturer assigned serial number to track and identify a firearm and which provides housing for the hammer, bolt, or breechblock, and firing mechanism and which are usually threaded at its forward portion to receive the barrel.
(c) "Small arms" means any portable firearm, including the receiver or frame of the firearm, designed to be carried and operated by a single person, including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of 10 gauge or smaller.
(d) "Small arms ammunition" means firearm ammunition designed for use in small arms.
The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
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Clerk of the House of Delegates
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Clerk of the Senate
Originated in the House of Delegates.
In effect July 1, 2024.
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Speaker of the House of Delegates
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President of the Senate
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The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2024.
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Governor