WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

House Bill 4704

By Delegate Holstein

[Introduced January 21, 2026; referred to the Committee on Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-15-9v, relating to exempting daylight fluorescent orange outer garments from sales tax during the first two weeks in November.

Be it enacted by the Legislature of West Virginia:

Article 15. Consumer Sales and Service Tax.

§11-15-9v. Exemption for sales of daylight fluorescent outerwear.

Notwithstanding any provision of this code to the contrary, the sale of outerwear in daylight fluorescent orange or blaze orange, sold and marketed for the purpose of hunter's safety, is exempted from the taxes imposed by this article and by §11-15A-1, et seq. during the first two weeks in November.

NOTE: The purpose of this bill is to exempt daylight fluorescent orange outerwear purchases from sales tax during the first two weeks in November.

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