Date Requested: January 28, 2020
Time Requested: 02:58 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
2588 Introduced SB622
CBD Subject: Taxation


State Funds

Sources of Revenue:

General Fund

Legislation creates:

Creates New Revenue, Creates New Expense

Fiscal Note Summary

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

The purpose of proposed Senate Bill 622 is to authorize taxation of prescription opioids.

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
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):

The State Auditor’s Office does not have any records available to us which would allow us to effectively respond to the Fiscal Note Request. Although the proposed Bill would result in additional tax revenues, we are unable to estimate the potential growth in tax receipts which would be generated by adoption of the proposed legislation. In addition, the proposed legislation creates several new State Funds which will result in additional expenditures which we are unable to estimate.


We would recommend a Fiscal Note Request be forwarded to the West Virginia State Tax Department.

    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: