FISCAL NOTE

Date Requested: February 23, 2021
Time Requested: 12:35 PM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
1367 Introduced HB2691
CBD Subject: Taxation


FUND(S):

State Road Fund

Sources of Revenue:

Other Fund State Road Fund

Legislation creates:





Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


The stated purpose of this bill is to allow retailers of gasoline situate in counties that border other states to purchase an exemption form the tax on gasoline, equal to the exemption claimed by the municipality or county in which the retailer is located. Passage of this bill will result in no cost to the State Road Fund as the code reference the bill refers to was repealed in its entirety. Article 14 of Chapter 11 in the W.Va. Code referring to the Gasoline and Special Fuel Excise Tax was repealed in its entirety by W.Va. Code §11-14-31 on January 1, 2004 and replaced by the Motor Fuel Excise Tax per W.Va. Code 11-14C. No additional administrative costs would be incurred by the State Tax Department.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2021
Increase/Decrease
(use"-")
2022
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


Passage of this bill will result in no cost to the State Road Fund as the code reference the bill refers to was repealed in its entirety. Article 14 of Chapter 11 in the W.Va. Code referring to the Gasoline and Special Fuel Excise Tax was repealed in its entirety by W.Va. Code §11-14-31 on January 1, 2004 and replaced by the Motor Fuel Excise Tax per W.Va. Code 11-14C. No additional administrative costs would be incurred by the State Tax Department.



Memorandum


The stated purpose of this bill is to allow retailers of gasoline situate in counties that border other states to purchase an exemption form the tax on gasoline, equal to the exemption claimed by the municipality or county in which the retailer is located. The bill attempts to amend the Gasoline and Special Fuel Excise Tax under §11-14-1, et seq., but that Article was repealed for tax periods beginning after January 1, 2004. Therefore, the tax being amended is no longer in effect.



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov