FISCAL NOTE
Date Requested: January 15, 2026
Time Requested: 01:34 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1687 |
Introduced |
SB168 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
General Revenue Fund
Sources of Revenue:
General Fund
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The stated purpose of this bill is to eliminate sales tax on utility payments for residential users.
According to our interpretation, this bill attempts to eliminate the local Public Utilities Tax for residential customers. Passage of this bill would have no impact on the General Revenue Fund. However, municipal governments would collectively lose a significant portion of the roughly $27.1 million per year in revenue from such tax based on budgets submitted to the State Auditor for FY2026.
No administrative costs would be incurred by the State Tax Division.
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 |
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):
According to our interpretation, this bill attempts to eliminate the local Public Utilities Tax for residential customers. Passage of this bill would have no impact on the General Revenue Fund. However, municipal governments would collectively lose a significant portion of the roughly $27.1 million per year in revenue from such tax based on budgets submitted to the State Auditor for FY2026.
No administrative costs would be incurred by the State Tax Division.
Memorandum
Person submitting Fiscal Note: Mark Muchow
Email Address: RADfiscal@wv.gov