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Did Not Advance

West Virginia Bill HB 5114 exempts gun safes and firearm safety devices from consumer sales tax

Original title: Remove sales tax on gun safes and certain firearm safety devices

Last action · February 3, 2026: To House FinanceSponsor: Kayla Young

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Delegate Young introduced House Bill 5114 to exempt firearm safe storage products, such as gun safes and trigger locks, from the state beginning July 1, 2026. The legislation amends West Virginia Code §11-15-9 to add these safety devices to the list of tax-exempt .

Background
  • House Bill 5114 was introduced during the 2026 Regular Session of the West Virginia Legislature by Delegate Young and referred to the House Finance Committee. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Consumers purchasing firearm safety equipment

Directly affected

Retailers selling firearm safety devices

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

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News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions
  1. Feb 3, 2026HouseCommittee
    To House Finance
  2. Feb 3, 2026HouseIntroduced
    Introduced in House
  3. Feb 3, 2026HouseCommittee
    To Finance
  4. Feb 3, 2026HouseIntroduced
    Filed for introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Division of Motor Vehicles, State Lottery Commission, Division of Culture and History Department of Arts, Culture and History and 10 more
OrganizationDivision of Motor Vehicles“Titles vehicles subject to specific taxes”Map →
OrganizationState Lottery Commission“Authorizes lottery sales agents and retailers”Map →
OrganizationDivision of Culture and History Department of Arts, Culture and History“Publishes Goldenseal magazine and West Virginia History journal”Map →
OrganizationTax Commissioner“Administers tax exemptions and exemption certificates under West Virginia Code”Map →
OrganizationDivision of Natural Resources“Sells the magazine Wonderful West Virginia”Map →
OrganizationHigher Education Policy Commission“Qualifies higher education institutions for tax exemptions”Map →
PersonKayla Young“Delegate introducing House Bill 5114”Map →
OrganizationBoy Scouts of America“Youth organization example referenced in existing tax exemption code”Map →
OrganizationCouncil for Community and Technical College Education“Qualifies community and technical colleges for tax exemptions”Map →
OrganizationWest Virginia Bureau for Public Health“Provides formal certification for environmental and industrial consultants”Map →
OrganizationWest Virginia Department of Education and the Arts“Qualifies educational institutions for tax exemptions”Map →
OrganizationWest Virginia Department of Environmental Protection“Provides formal certification for environmental and industrial consultants”Map →
OrganizationGirl Scouts of the United States of America“Youth organization example referenced in existing tax exemption code”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 40)
  • Controversy50
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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