To exempt daylight fluorescent outer garments from sales
Summary
House Bill 2140 would create a temporary sales tax exemption for daylight fluorescent orange or blaze orange outerwear sold and marketed for hunter safety. The exemption would apply only during the first two weeks of November, and it would cover sales tax under both the general consumer sales and service tax and the related sales tax article referenced in the bill.
The bill is narrowly targeted to a specific type of hunting-related apparel and a short seasonal window. Its stated purpose is to reduce the cost of safety-oriented hunting gear during the start of hunting season, when blaze orange clothing is commonly used to improve visibility in the field.
Impact
If enacted, the bill would add a new section to West Virginia Code §11-15-9v and temporarily exempt qualifying blaze orange outer garments from state sales tax during the first two weeks of November. Retailers selling eligible outerwear would need to apply the exemption only within that period, and consumers purchasing hunter-safety apparel would pay less tax on those items. The measure would reduce state sales tax collections modestly for the covered products and time frame.
Sentiment
The available record shows no committee transcript or recorded votes, so there is no documented debate or formal opposition in the materials provided. Based on the bill text alone, the measure appears straightforward and supportive of hunters and outdoor safety, with a limited and seasonal tax benefit rather than a broad tax policy change.
Contention
No specific points of contention are documented in the provided materials. Potential issues, if raised in discussion, would likely center on the narrowness of the exemption, the administrative burden of determining which garments qualify as hunter-safety outerwear, and the revenue impact of carving out a seasonal sales tax exception. However, the record provided does not identify any member or stakeholder taking a position for or against the bill.