FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 06:44 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1804 |
Introduced |
HB4187 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund, local governments
Sources of Revenue:
General Fund municipal sales tax
Legislation creates:
Decreases Existing Revenue, 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 define professional services for the sales tax code and add certified fire investigators to the definition.
Adding a definition for “professional services” which includes “certified fire investigators” to Article 15 Consumers Sales and Service Tax of the West Virginia State Code would result in a minimal loss to the General Revenue Fund.
Administrative costs incurred by the State Tax Division are expected to be $1,100 in FY2027 for taxpayer education and instructional updates.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
1,100 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
1,100 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
Adding a definition for “professional services” which includes “certified fire investigators” to Article 15 Consumers Sales and Service Tax of the West Virginia State Code would result in a minimal loss to the General Revenue Fund.
Administrative costs incurred by the State Tax Division are expected to be $1,100 in FY2027 for taxpayer education and instructional updates.
Memorandum
The stated purpose of this bill is to define professional services for the sales tax code and add certified fire investigators to the definition.
This bill would modify the current “definitions” section of the West Virginia Consumers Sales and Service Tax, creating a definition for “professional services,” which are an exception to the Consumer Sales and Service Tax pursuant to W. Va. Code §11-15-8.
Presently, the list of recognized professional services is set forth in Legislative Rule. See W. Va. Code R. §110-15-8.1.1.
While this bill is nearly identical to the current definition of professional services located in W. Va. Code R. §110-15-8.1.1, it would be concerning to include “certified fire investigators” in that list due to the lack of such a profession meeting the current criteria for such an exception.
West Virginia does not require a private person to be a “certified fire investigator” to offer any such services. Therefore, the following issues should be considered:
• For a service to need to be an exception to West Virginia Service Tax, the service must be one that is charged for. Therefore, this only applies to “Certified Fire Investigators” that complete such investigations in the private sector. As a result, none of the requirements set by the West Virginia State Fire Marshal would apply;
• No state license is required for an individual to act as a fire investigator in the private sector. Therefore, there is no regulatory body. If such a profession would be considered a Private Investigator, there would be no special section for fire investigation;
• No education requirement;
• No statute requiring certification through the IAAI, NAFI, NFPA 1033, or any other related credential to carry out such an investigation;
• No statutory definition for a “fire investigator;”
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov