2025 REGULAR SESSION

Introduced

House Bill 2778

By Delegates Crouse, W. Clark, Drennan, Lucas, Brooks, Hornby, Dean, Masters, Amos, and Clay

[Introduced February 21, 2025; referred to the Committee on Finance]

A BILL to amend and reenact the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-15-9v, relating to creating a tax exemption for funeral, cremation, and burial services.

Be it enacted by the Legislature of West Virginia:

Article 15. Consumer sales and service tax.

§11-15-9v. Funeral, cremation, and Burial Services.

Notwithstanding any provision of this code to the contrary, the sale of funeral, cremation, and burial services, as those terms are defined in §30-6-1, et seq., are exempted from the taxes imposed by this article and by §11-15A-1 et seq.

NOTE: The purpose of this bill is to create a tax exemption for funeral, cremation, and burial services.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.