West Virginia 2026 Regular Session

West Virginia Senate Bill SB 305

Introduced
1/15/26  

Caption

Tax Department rule relating to online bingo and raffles

Summary

SB 305 is a rule-related bill concerning the West Virginia Tax Department’s regulations for online bingo and raffles. Based on the caption, the measure appears to address the administrative framework governing how these charitable gaming activities are conducted online, likely updating or authorizing Tax Department rules rather than creating a standalone substantive gaming program in statute. Because the bill text is not available in the provided materials, the precise statutory changes cannot be identified from the record here. However, the bill’s placement in the Finance Committee suggests it may affect tax administration, licensing, compliance, or oversight of charitable gaming activities, especially as they relate to online platforms and raffle operations.

Impact

SB 305 would likely affect the Tax Department’s rulemaking authority and the regulatory treatment of online bingo and raffles in West Virginia. Any changes could influence charitable organizations, gaming operators, vendors, and regulators by clarifying permitted online activities, compliance requirements, reporting obligations, or enforcement standards under state law. The bill appears to be administrative in nature and tied to existing gaming and tax regulations rather than broad changes to criminal or tax policy.

Sentiment

No committee transcript or vote record was provided, so there is no direct evidence of debate or opposition in the available materials. The bill’s referral to Finance suggests it is being handled as a fiscal or regulatory matter, which often indicates a technical or administrative measure. Overall sentiment cannot be determined from the record, but the available context does not show recorded controversy or formal opposition.

Contention

The main potential point of contention is the regulation of online bingo and raffles themselves, including whether the state should expand, restrict, or more tightly supervise these activities. Stakeholders that could differ include charitable organizations that use bingo and raffles for fundraising, the Tax Department, and any parties concerned about gambling oversight, consumer protections, or revenue impacts. Without transcripts, it is not possible to identify specific objections or supporters.

Companion Bills

WV HB4258

Similar To Relating to authorizing the Tax Department to promulgate Tax Department to promulgate a legislative rule relating to on-line bingo and raffles.

Previously Filed As

WV HB2491

Relating to conditions on holding online raffles

WV SB259

Licensing sale of charitable raffles and boards to benefit volunteer fire departments

WV SB351

Tax Department rule relating to consumers sales and service tax and use tax

WV SB349

Tax Department rule relating to payment of taxes by electronic funds transfer

WV SB350

Tax Department rule relating to alternative resolution of tax disputes

WV HB2511

Relating to charitable bingo and alcohol sales and consumption while such bingo is taking places

WV HB2271

Relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax

WV SB352

Tax Department rule relating to exchange of information pursuant to written agreement

WV HB2269

Relating to authorizing the State Tax Department to promulgate a legislative rule relating to payment of taxes by electronic funds transfer

WV SB371

Department of Agriculture rule relating to raw milk

Similar Bills

No similar bills found.