FISCAL NOTE
Date Requested: January 21, 2026
Time Requested: 04:52 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2700 |
Introduced |
HB4704 |
|
|---|
| CBD Subject: |
Natural Resources |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
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 exempt daylight fluorescent orange outerwear purchases from sales tax during the first two weeks in November.
Based on our interpretation of the bill, the provisions of this bill would provide a sales tax holiday for purchases of daylight fluorescent orange or blaze orange outerwear from Consumers Sales Tax during the first two weeks of November each year. This Consumers Sales Tax holiday could result in a decrease to the General Revenue Fund of up to $1.5 million in FY2027 and in subsequent fiscal years. This is an estimate based on registered hunters purchasing one new piece of daylight fluorescent orange or blaze orange outwear per year. Municipal sales tax would also have a revenue loss of roughly $0.13 million in FY2027 and in subsequent fiscal years.
Additional administrative costs incurred by the State Tax Division would be $1,100 in FY2026.
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 |
1,100 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
1,100 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
-1,500,000 |
-1,500,000 |
Explanation of above estimates (including long-range effect):
Based on our interpretation of the bill, the provisions of this bill would provide a sales tax holiday for purchases of daylight fluorescent orange or blaze orange outerwear from Consumers Sales Tax during the first two weeks of November each year. This Consumers Sales Tax holiday could result in a decrease to the General Revenue Fund of up to $1.5 million in FY2027 and in subsequent fiscal years. This is an estimate based on registered hunters purchasing one new piece of daylight fluorescent orange or blaze orange outwear per year. Municipal sales tax would also have a revenue loss of roughly $0.13 million in FY2027 and in subsequent fiscal years.
Additional administrative costs incurred by the State Tax Division would be $1,100 in FY2026.
Memorandum
The stated purpose of this bill is to exempt daylight fluorescent orange outerwear purchases from sales tax during the first two weeks in November.
The definitions within this bill may not align with product definitions provided in the Streamlined Sales and Use Tax Agreement.
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov