FISCAL NOTE

Date Requested: March 09, 2021
Time Requested: 12:20 PM
Agency: Tax & Revenue Department, WV State
CBD Number: Version: Bill Number: Resolution Number:
3254 Introduced HB2027
CBD Subject: Taxation


FUND(S):

General Revenue Fund, Medical School Fund

Sources of Revenue:

General Fund Medical School Fund

Legislation creates:

Creates New Revenue, Increases Revenue From Existing Sources, Decreases Existing Revenue, Creates New Expense, Increases Existing Expenses



Fiscal Note Summary


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


The stated purpose of this bill is to optimize economic efficiency and revenue efficiency of the West Virginia tax structure, across multiple facets of the tax system, and to modernize State taxation to reflect best practices, and standards for an integrated tax system. The bill reduces the personal income tax rates on nonbusiness income. The bill also reflects the new personal income tax rates in the withholding rates. The bill provides for separate rates and method for calculation personal income tax for certain types of business income. It also provides a tax credit for low-income households to offset the sales tax increase. The bill imposes tiered severance tax rates on the privilege of producing natural gas, and oil and on the privilege of producing coal based upon certain classifications as to type of coal and imposes the severance tax on the production of natural gas liquids, based on the gross value taxpayer of the severed natural resource. The bill increases the excise tax on bottled soft drinks and dry mixtures. The bill increases the excise tax on cigarettes, other tobacco products, and e-cigarette liquid. The bill increases the sales tax and use tax rate. The bill imposes the sales and service and use tax onto the provision of professional services, except professional medical services and professional veterinary services. The bill increases the sales tax on mobile homes to be used as principal year-round residences. The bill imposes the consumers sales and service tax on sales of advertising services and lottery tickets. The bill imposes a tax on certain luxury items. The bill increases the wine liter tax, beer barrel tax, and also sets a minimum wholesale markup percentage for liquor. According to our interpretation, the provisions of this bill are designed to greatly overhaul the current tax structure of the State of West Virginia, by phasing down its largest source of State tax revenues, the Personal Income Tax, in favor of alternative consumption taxes. Economic literature suggests that some types of taxes are more economically neutral than other types of taxes. Real property taxes are among the most neutral taxes, followed by broad-based consumption taxes and then broad-based income taxes. Paying for government through greater reliance on real estate taxes and broad-based consumption taxes and less reliance on broad-based income taxes may result in a long-term marginal increase in economic activity. The provisions within this bill do not affect real property taxes but do lessen personal income tax burdens (particularly on wage earners and retirees) in exchange for higher consumption taxes. The long-term objective of policymakers is to eliminate the State’s personal income tax. There are currently nine states which do not impose a broad-based personal income tax. All these states provide similar government services but pay for such services through alternative tax systems. The second half of the fiscal note examines how the other nine states choose to pay for the government services that they provide. This analysis provides a partial roadmap for the types of steps West Virginia would need to take to eliminate its personal income tax while also maintaining the government services currently expected by its residents. According to our interpretation, effective for taxable years beginning on or after January 1, 2022, the bill would lower the personal income tax rates on West Virginia nonbusiness personal income by 60 percent. West Virginia taxable nonbusiness income means the West Virginia gross income from wages, salaries, pensions, retirement benefits, annuities, IRAs, social security benefits, and unemployment benefits. West Virginia taxable unearned and business personal income would be taxed at current rates. West Virginia taxable unearned and business personal income is the sum of the federal adjusted gross income from interest, dividends, capital gains, supplemental gains and losses, profit from a business as reported on the federal Schedule C-Form 1040, farm income as reported on federal Schedule F-Form 1040, income related to rental real estate, royalties, partnerships, S Corporations, estates, trusts, and residual interest in Real Estate Mortgage Investment Conduits that are reported on the federal Schedule E-Form 1040, and any other miscellaneous income not taxed as West Virginia taxable nonbusiness income. In addition, Lottery winnings will no longer be considered wages. They will now be considered unearned income and subject to the tax on West Virginia taxable unearned and business personal income. The Tax Commissioner has Emergency Rulemaking Authority. In the absence of rules, a taxpayer that has both West Virginia taxable nonbusiness personal income and West Virginia taxable unearned and business personal income on their return shall apply all increasing modifications to the West Virginia taxable unearned and business personal income. West Virginia taxable unearned and business personal income is not subject to decreasing modifications or personal exemptions, only the West Virginia taxable nonbusiness income is. Taxpayers may only claim certain business tax credits against their West Virginia taxable unearned and business personal income. The bill also allows for a refundable Sales Tax Relief credit against Personal Income tax for any resident having a gross household income equal to or less than $35,000. The amount of credit is based on gross household income and would range from a high of $350 to a low of $50. The refundable credit may be paid in advance, based on eligibility of the claimant in the preceding taxable year. According to our interpretation, effective January 1, 2022, the bill increases the beer barrel tax to $29.25 per barrel and the wine liter tax to $1.0567 per liter and sets the minimum wholesale markup for alcoholic liquors at 39.25 percent. The bill increases the excise tax on cigarettes to $2.25 on each 20 cigarettes, the excise tax on other tobacco products to 19.5 percent of the wholesale price, and the excise tax on e-cigarette liquid to $0.75 per milliliter or fraction thereof. In addition, the bill increases the Soft Drink excise tax rates to $0.06 on each 16.9 fluid ounces, $4.80 on each gallon of soft drink syrup, and $0.06 on each 28.35 grams of dry mixture. The proceeds from the Soft Drinks Tax are to be deposited in the General Revenue Fund and on a monthly basis, one-sixth of the revenues collected will be deposited in the special fund to support the medical schools at West Virginia University. According to our interpretation, effective January 1, 2022, the bill increases the consumer sales and service tax and use tax to $0.079 on the dollar of sales or services, excluding gasoline and special fuel sales, which remain taxable at the rate of $0.05 on the dollar of sales. The combined consumer sales and service tax rate in a municipality which imposes a 1 percent local tax would be $0.089 on the dollar of sales or services. The bill expands the base of the consumer sales and service tax by imposing the tax on most professional services. The bill changes the definition of professional services to include all services that are not currently taxed, but does not include contracting, personal services, or services provided by an employee to his employer. The bill exempts professional medical services and professional veterinary services from the tax. The bill removes several exemptions from the consumer sales and service tax making them subject to the tax. In addition, the bill creates an excise tax on luxury items effective January 1, 2022. This tiered tax is in addition to any other excise tax imposed under West Virginia Code. The tax is imposed on sales of luxury items sold, used, or delivered into West Virginia. The Tax Commissioner may cause sales of luxury items to be aggregated for purposes of imposing the tax. According to our interpretation, effective January 1, 2022, the bill would change the severance tax rates on coal to a graduated rate based on classification and annualized gross value per ton. The graduated rates include the additional severance tax imposed for the benefit of counties and municipalities and the additional severance tax imposed for the benefit of coal-producing counties. The bill also changes the severance tax rates on natural gas and oil to graduated rates based on annualized gross value. The bill retains the exemption for low volume wells and the 2.5 percent rate for marginal gas wells which is dedicated to the Oil and Gas Abandoned Well Plugging Fund. The bill also creates a new section relating to the imposition of a tax on the privilege of severing natural gas liquids. The rate of tax on severing natural gas liquids is 6.5 percent of the gross value of the natural gas liquids produced. Per our interpretation, passage of this bill is estimated to have a relatively revenue neutral impact on General Revenue Fund collections in FY2022 and, under current conditions, would result in a decrease in General Revenue Fund collections of roughly $185.1 million in FY2023. However, such change in static revenue estimates would be offset by the objective of a flat nominal dollar budget in FY2023 and minor budget adjustments, including elimination of some government job vacancies totaling $35 million. The proposed changes to the West Virginia tax structure are projected to encourage revenue growth in the state. The timing and level of growth will be integral to the impact on longer-term General Revenue Fund projections. Additional administrative costs to the State Tax Department would be $170,000 in FY2022, $263,000 in FY2023 and $90,000 in subsequent fiscal years.



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 0 170,000 90,000
Personal Services 0 0 90,000
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 170,000 0
2. Estimated Total Revenues 0 0 0


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


According to our interpretation, effective for taxable years beginning on or after January 1, 2022, the bill would lower the personal income tax rates on West Virginia nonbusiness personal income by 60 percent. West Virginia taxable nonbusiness income means the West Virginia gross income from wages, salaries, pensions, retirement benefits, annuities, IRAs, social security benefits, and unemployment benefits. West Virginia taxable unearned and business personal income would be taxed at current rates. West Virginia taxable unearned and business personal income is the sum of the federal adjusted gross income from interest, dividends, capital gains, supplemental gains and losses, profit from a business as reported on the federal Schedule C-Form 1040, farm income as reported on federal Schedule F-Form 1040, income related to rental real estate, royalties, partnerships, S Corporations, estates, trusts, and residual interest in Real Estate Mortgage Investment Conduits that are reported on the federal Schedule E-Form 1040, and any other miscellaneous income not taxed as West Virginia taxable nonbusiness income. In addition, Lottery winnings will no longer be considered wages. They will now be considered unearned income and subject to the tax on West Virginia taxable unearned and business personal income. The Tax Commissioner has Emergency Rulemaking Authority. In the absence of rules, a taxpayer that has both West Virginia taxable nonbusiness personal income and West Virginia taxable unearned and business personal income on their return shall apply all increasing modifications to the West Virginia taxable unearned and business personal income. West Virginia taxable unearned and business personal income is not subject to decreasing modifications or personal exemptions, only the West Virginia taxable nonbusiness income is. Taxpayers may only claim certain business tax credits against their West Virginia taxable unearned and business personal income. The bill also allows for a refundable Sales Tax Relief credit against Personal Income tax for any resident having a gross household income equal to or less than $35,000. The amount of credit is based on gross household income and would range from a high of $350 to a low of $50. The refundable credit may be paid in advance, based on eligibility of the claimant in the preceding taxable year. According to our interpretation, effective January 1, 2022, the bill increases the beer barrel tax to $29.25 per barrel and the wine liter tax to $1.0567 per liter and sets the minimum wholesale markup for alcoholic liquors at 39.25 percent. The bill increases the excise tax on cigarettes to $2.25 on each 20 cigarettes, the excise tax on other tobacco products to 19.5 percent of the wholesale price, and the excise tax on e-cigarette liquid to $0.75 per milliliter or fraction thereof. In addition, the bill increases the Soft Drink excise tax rates to $0.06 on each 16.9 fluid ounces, $4.80 on each gallon of soft drink syrup, and $0.06 on each 28.35 grams of dry mixture. The proceeds from the Soft Drinks Tax are to be deposited in the General Revenue Fund and on a monthly basis, one-sixth of the revenues collected will be deposited in the special fund to support the medical schools at West Virginia University. According to our interpretation, effective January 1, 2022, the bill increases the consumer sales and service tax and use tax to $0.079 on the dollar of sales or services, excluding gasoline and special fuel sales, which remain taxable at the rate of $0.05 on the dollar of sales. The combined consumer sales and service tax rate in a municipality which imposes a 1 percent local tax would be $0.089 on the dollar of sales or services. The bill expands the base of the consumer sales and service tax by imposing the tax on most professional services. The bill changes the definition of professional services to include all services that are not currently taxed, but does not include contracting, personal services, or services provided by an employee to his employer. The bill exempts professional medical services and professional veterinary services from the tax. The bill removes several exemptions from the consumer sales and service tax making them subject to the tax. In addition, the bill creates an excise tax on luxury items effective January 1, 2022. This tiered tax is in addition to any other excise tax imposed under West Virginia Code. The tax is imposed on sales of luxury items sold, used, or delivered into West Virginia. The Tax Commissioner may cause sales of luxury items to be aggregated for purposes of imposing the tax. According to our interpretation, effective January 1, 2022, the bill would change the severance tax rates on coal to a graduated rate based on classification and annualized gross value per ton. The graduated rates include the additional severance tax imposed for the benefit of counties and municipalities and the additional severance tax imposed for the benefit of coal-producing counties. The bill also changes the severance tax rates on natural gas and oil to graduated rates based on annualized gross value. The bill retains the exemption for low volume wells and the 2.5 percent rate for marginal gas wells which is dedicated to the Oil and Gas Abandoned Well Plugging Fund. The bill also creates a new section relating to the imposition of a tax on the privilege of severing natural gas liquids. The rate of tax on severing natural gas liquids is 6.5 percent of the gross value of the natural gas liquids produced. There are three states east of the Mississippi River (Florida, New Hampshire, and Tennessee) who do not impose a broad-based personal income tax. Each of these states do impose income taxes on certain business entities and New Hampshire also imposes a separate income tax on interest and dividend income. Florida imposes higher overall consumption taxes in comparison with West Virginia with some portion applicable to business inputs. According to the Tax Foundation, the average sales tax rate in Florida is 7.08%. Among other tax base differences, sales tax applies on the lease of commercial real estate and on public utility services (e.g., electricity and water) provided to businesses. Florida also imposes a 7.44% gross receipts tax on all telecommunications services. Several excise taxes are much higher in Florida, including beer (167% higher), wine (125% higher), snuff and chewing tobacco (608% higher), cigarettes (11.6% higher) and motor fuel (18.9% higher). Residential property taxes are much higher in Florida than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is more than 2.5 times greater in Florida than in West Virginia. An analysis by the Lincoln Institute suggests commercial real estate taxes are roughly double in Florida and industrial real estate taxes are more than 60% higher in Florida. On economic metrics, Florida ranks 28th highest among the 50 states and District of Columbia in per capita personal income and 40th highest in per capita gross domestic product. Florida also ranks 9th lowest in per capita State and local tax burden. On a per capita basis, Florida expends less on both education and higher education than West Virginia. New Hampshire imposes higher general business taxes than West Virginia, including a business profits income tax of 7.7% on net profits from corporations, partnerships, limited liability companies and sole proprietors. In addition to the profits tax, the State imposes a 0.6% value added tax with wages paid accounting for a significant portion of the base. The State also imposes a flat 5% tax on dividends and interest earned by individuals. New Hampshire imposes 9% tax on meals and lodging and a 7% tax on telecommunications services. Certain excise taxes are higher in New Hampshire, including beer (66.7% higher), cigarettes (48.3% higher), snuff, chewing tobacco, and cigars (442% higher), and e-cigarettes (up to 300% higher). However, the largest share of tax revenue in New Hampshire comes from real property taxes. Residential property taxes are much higher in New Hampshire than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with average an income of $87,000 is more than 3.4 times greater in New Hampshire than in West Virginia. An analysis by the Lincoln Institute suggests commercial real estate taxes are roughly double in New Hampshire and industrial real estate taxes are roughly 20% higher in New Hampshire. On economic metrics, New Hampshire ranks 9th highest among the 50 states and District of Columbia in per capita personal income and 20th highest in per capita gross domestic product. New Hampshire also ranks 39th lowest in per capita State and local tax burden. Tennessee imposes higher overall consumption taxes in comparison with West Virginia with some portion applicable to business inputs. According to the Tax Foundation, the average sales tax rate in Tennessee is 9.55%, the highest in the country. Tennessee taxes food for home consumption at a lower average rate of 6.25%. The Tennessee tax base also includes digital goods, and certain public utility services purchased by businesses. Tennessee imposes an additional sales tax surcharge of 2.75% on the portion of price between $1,600 and $3,200 of any single high-priced item. Certain excise taxes are much higher in Tennessee, including beer (616.7% higher) and wine (21% higher). Tennessee imposes higher general business taxes than West Virginia, including a flat 6.5% business income tax on net profits of corporations, partnerships and limited liability companies, a 0.25% franchise tax on business net worth or value of property, whichever is greater, and a business gross receipts tax on retail and wholesale businesses within the State. Residential property taxes are higher in Tennessee than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is roughly 56% greater in Tennessee than in West Virginia. On economic metrics, Tennessee ranks 36th highest among the 50 states and District of Columbia in per capita personal income and 35th highest in per capita gross domestic product. Tennessee also ranks 1st in the country in lowest per capita State and local tax burden. On a per capita basis, Tennessee expends less on both education and higher education than West Virginia. There are six states west of the Mississippi River (Alaska, Nevada, South Dakota, Texas, Washington, and Wyoming) who do not impose a broad-based personal income tax. A big difference between western states and states east of the Mississippi River involves government ownership of mineral lands and the receipt of royalty payments by the western states. Alaska benefits significantly from an energy sector that is 2.9 times larger on a per capita basis than the energy sector in West Virginia. In addition, the State receives significant royalty income from its publicly owned mineral lands. Several excise taxes are much higher in Alaska, including beer (494% higher), wine (150% higher), snuff, chewing tobacco and cigars (525% higher) and cigarettes (66.7% higher). Residential property taxes are much higher in Alaska than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is more than 2.6 times greater in Alaska than in West Virginia. On economic metrics, Alaska ranks 10th highest among the 50 states and District of Columbia in per capita personal income and 9th highest in per capita gross domestic product. Alaska also ranks 25th lowest in per capita State and local tax burden. Nevada imposes two separate business taxes in lieu of a broad-based personal income tax. The Commerce Tax is a gross receipt-type tax with 27 different rates depending on business classification ranging from 0.051% to 0.331%. Nevada also imposes a separate business payroll tax of 1.475% on business payroll in excess of $50,000 per quarter. Nevada imposes higher consumption taxes than West Virginia with some portion applicable to business inputs. According to the Tax Foundation, the average sales tax rate in Nevada is 8.23%. Among other tax base differences, Nevada taxes machinery used in manufacturing, equipment used in pollution control abatement and certain public utility services consumed by businesses. Certain excise taxes are higher in Nevada, including snuff, chewing tobacco and cigars (150% higher), cigarettes (50% higher) and gasoline (41.4% higher). Residential property taxes are higher in Nevada than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is roughly 60% higher in Nevada than in West Virginia. An analysis by the Lincoln Institute suggests commercial real estate taxes are roughly 25% higher in Nevada than in West Virginia. On economic metrics, Nevada ranks 30th highest among the 50 states and District of Columbia in per capita personal income and 31st highest in per capita gross domestic product. Nevada also ranks 24th lowest in per capita State and local tax burden. South Dakota imposes higher overall consumption taxes in comparison with West Virginia with some portion applicable to business inputs. According to the Tax Foundation, the average sales tax rate in South Dakota is 6.4%. Among other tax base differences, sales tax applies to most professional services and personal services, contracting services, advertising services, public utility services (e.g., electricity and water), purchases of groceries, purchases of manufacturing machinery and equipment, and digital goods provided to businesses. Several excise taxes are higher in South Dakota, including beer (50% higher), snuff, chewing tobacco and cigars (192% higher) and cigarettes (27.5% higher). Residential property taxes are much higher in South Dakota than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is 2.3 times greater in Florida than in West Virginia. An analysis by the Lincoln Institute suggests commercial real estate taxes are roughly 70% higher in South Dakota. On economic metrics, South Dakota ranks 23rd highest among the 50 states and District of Columbia in per capita personal income and 22nd highest in per capita gross domestic product. South Dakota also ranks 19th lowest in per capita State and local tax burden. Texas imposes a modified gross receipts tax on businesses in lieu of a broad-based personal income tax. The Texas Gross Margins Tax applies to business gross receipts minus cost of goods sold or minus partial payroll with tax rates ranging between 0.331% and 0.75%. Texas imposes higher overall consumption taxes in comparison with West Virginia with some portion applicable to business inputs. According to the Tax Foundation, the average sales tax rate in Texas is 8.19%. Residential property taxes are much higher in Texas than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is 3.5 times greater in Texas than in West Virginia. An analysis by the Lincoln Institute suggests commercial real estate taxes are roughly double in Texas and industrial real estate taxes are roughly 130% higher in Texas. Texas also imposes significant tangible personal property taxes on machinery, equipment and inventory. On economic metrics, Texas ranks 27th highest among the 50 states and District of Columbia in per capita personal income and 19th highest in per capita gross domestic product. Texas also ranks 22nd lowest in per capita State and local tax burden. Washington State imposes a broad-based business gross receipts tax (i.e., Business and Occupation Tax) in lieu of a broad-based personal income tax. Washington imposes higher overall consumption taxes in comparison with West Virginia with some portion applicable to business inputs. According to the Tax Foundation, the average sales tax rate in Washington is 9.23%. The sales tax base includes public utility services and digital goods. Several excise taxes are much higher in Washington State, including beer (44% higher), liquor ($14.27 per gallon tax), chewing tobacco and cigars (692% higher), cigarettes (152% higher) and gasoline (38% higher). Residential property taxes are much higher in Texas than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is 2.7 times greater in Washington State than in West Virginia. On economic metrics, Washington State ranks 7th highest among the 50 states and District of Columbia in per capita personal income and 6th highest in per capita gross domestic product. Washington State also ranks 39th lowest in per capita State and local tax burden. Wyoming benefits significantly from an energy sector that is 3.3 times bigger on a per capita basis than the energy sector in West Virginia. In addition, the State receives significant royalty income from its publicly owned mineral lands. The excise tax on chewing tobacco and cigars is nearly 67% higher in Wyoming than in West Virginia. Residential property taxes are higher in Wyoming than in West Virginia. Based on federal tax return data, the average real estate tax on a home owned by a family with an average income of $87,000 is more than 35% higher in Wyoming than in West Virginia. On economic metrics, Wyoming ranks 11th highest among the 50 states and District of Columbia in per capita personal income and 11th highest in per capita gross domestic product. Wyoming also ranks 29th lowest in per capita State and local tax burden. On economic metrics, West Virginia ranks 50th highest among the 50 states and District of Columbia in per capita personal income and 49th highest in per capita gross domestic product. West Virginia also ranks 17th lowest in per capita State and local tax burden. Per our interpretation, passage of this bill is estimated to have a relatively revenue neutral impact on General Revenue Fund collections in FY2022 and, under current conditions, would result in a decrease in General Revenue Fund collections of roughly $185.1 million in FY2023. However, the proposed changes to the West Virginia tax structure are projected to encourage revenue growth in the state. The timing and level of growth will be integral to the impact on longer-term General Revenue Fund projections. Additional administrative costs to the State Tax Department would be $170,000 in FY2022, $263,000 in FY2023 and $90,000 in subsequent fiscal years.



Memorandum


The stated purpose of this bill is to optimize economic efficiency and revenue efficiency of the West Virginia tax structure, across multiple facets of the tax system, and to modernize State taxation to reflect best practices, and standards for an integrated tax system. The bill reduces the personal income tax rates on nonbusiness income. The bill also reflects the new personal income tax rates in the withholding rates. The bill provides for separate rates and method for calculation personal income tax for certain types of business income. It also provides a tax credit for low-income households to offset the sales tax increase. The bill imposes tiered severance tax rates on the privilege of producing natural gas, and oil and on the privilege of producing coal based upon certain classifications as to type of coal and imposes the severance tax on the production of natural gas liquids, based on the gross value taxpayer of the severed natural resource. The bill increases the excise tax on bottled soft drinks and dry mixtures. The bill increases the excise tax on cigarettes, other tobacco products, and e-cigarette liquid. The bill increases the sales tax and use tax rate. The bill imposes the sales and service and use tax onto the provision of professional services, except professional medical services and professional veterinary services. The bill increases the sales tax on mobile homes to be used as principal year-round residences. The bill imposes the consumers sales and service tax on sales of advertising services and lottery tickets. The bill imposes a tax on certain luxury items. The bill increases the wine liter tax, beer barrel tax, and also sets a minimum wholesale markup percentage for liquor. The bill title may want to refer to the changes to the dedication of the soft drink tax. There are some technical corrections that need to be made. The cross reference in the Bill to subsection (d) in section 13A-3, should now be subsection (e). There is a numbering issue in the new section 18-2, which is the definition section of the Excise Tax on Luxury Items. There are two sets of subdivisions numbered (b)(5) and (b)(6). This affects the numbering for the rest of that section. The code reference to section 15A-1(b)(7)(B) in the definition of marketplace facilitator, should probably be to section 15A-1(b)(8)(B).



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