House 5598

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 5598

By Delegate Amos

[Introduced February 16, 2026; referred to the Committee on Finance]

A BILL to amend and reenact §11-15-3 of the Code of West Virginia, 1931, as amended; and to repeal §11-21-1, §11-21-2, §11-21-3, §11-21-3a, §11-21-4, §11-21-4a, §11-21-4b, §11-21-4c, §11-21-4d, §11-21-4e, §11-21-4f, §11-21-4g, §11-21-4h, §11-21-4i, §11-21-5, §11-21-6, §11-21-7, §11-21-8, §11-21-8a, §11-21-8b, §11-21-8c, §11-21-8d, §11-21-8e, §11-21-8f, §11-21-8g, §11-21-8h, §11-21-9, §11-21-9a,§11-21-10, §11-21-10a, §11-21-11, §11-21-12, §11-21-12a, §11-21-12b, §11-21-12c, §11-21-12d, §11-21-12e, §11-21-12f, §11-21-12g, §11-21-12h, §11-21-12i, §11-21-12j, §11-21-12k, §11-21-12l, §11-21-12m, §11-21-12n, §11-21-13, §11-21-14, §11-21-15, §11-21-16, §11-21-17, §11-21-17a, §11-21-18, §11-21-19, §11-21-20, §11-21-21, §11-21-22, §11-21-22a, §11-21-22b, §11-21-22c, §11-21-23, §11-21-24, §11-21-25, §11-21-26, §11-21-27, §11-21-28, §11-21-29, §11-21-30, §11-21-31, §11-21-32, §11-21-37, §11-21-37a, §11-21-37b, §11-21-37c, §11-21-38, §11-21-39, 40, §11-21-41, §11-21-42, §11-21-43, §11-21-44, §11-21-45, §11-21-46, §11-21-47, §11-21-48, §11-21-49, §11-21-50, §11-21-51, §11-21-51a, §11-21-52, §11-21-54, §11-21-55, §11-21-56, §11-21-57, §11-21-58, §11-21-59, §11-21-60, §11-21-61, §11-21-62, §11-21-63, §11-21-64, §11-21-65, §11-21-66, §11-21-67, §11-21-68, §11-21-69, §11-21-70, §11-21-71, §11-21-71a, §11-21-71b, §11-21-72, §11-21-73, §11-21-74, §11-21-75, §11-21-76, §11-21-77, §11-21-78, §11-21-79, §11-21-93, §11-21-94, §11-21-94a, §11-21-95, §11-21-96, §11-21-97, all relating to raising the consumer sales and use tax to eight percent and repealing all personal income tax in the state.

Be it enacted by the Legislature of West Virginia:

article 15. Consumer sales and service tax.

§11-15-3. Amount of tax; allocation of tax and transfers.

(a) Vendor to collect. —  Unless otherwise provided in this article or provided in §11-15A-1 et seq. of this code, for the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in §11-15-2 and §11-15-8 of this code, the vendor shall collect from the purchaser the tax as provided under this article and §11-15B-1 et seq. of this code, and shall pay the amount of tax to the Tax Commissioner in accordance with the provisions of this article or §11-15B-1 et seq. of this code.

(b) Amount of tax. — The general consumers sales and service tax imposed by this article shall be at the rate of six eight cents on the dollar of sales or services, excluding gasoline and special fuel sales, which remain taxable at the rate of five cents on the dollar of sales.

(c) Calculation tax on fractional parts of a dollar until January 1, 2004. — There shall be no tax on sales where the monetary consideration is five cents or less. The amount of the tax shall be computed as follows:

(1) On each sale, where the monetary consideration is from six cents to 16 cents, both inclusive, one cent three cents.

(2) On each sale, where the monetary consideration is from 17 cents to 33 cents, both inclusive, two four cents.

(3) On each sale, where the monetary consideration is from 34 cents to 50 cents, both inclusive, three five cents.

(4) On each sale, where the monetary consideration is from 51 cents to 67 cents, both inclusive, four six cents.

(5) On each sale, where the monetary consideration is from 68 cents to 84 cents, both inclusive, five seven cents.

(6) On each sale, where the monetary consideration is from 85 cents to $1, both inclusive, six eight cents.

(7) If the sale price is in excess of $1, six eight cents on each whole dollar of sale price, and upon any fractional part of a dollar in excess of whole dollars as follows: One cent three cents on the fractional part of the dollar if less than 17 cents; two four cents on the fractional part of the dollar if in excess of 16 cents but less than 34 cents; three five cents on the fractional part of the dollar if in excess of 33 cents but less than 51 cents; four six cents on the fractional part of the dollar if in excess of 50 cents but less than 68 cents; five seven cents on the fractional part of the dollar if in excess of 67 cents but less than 85 cents; and six eight cents on the fractional part of the dollar if in excess of 84 cents. For example, the tax on sales from $1.01 to $1.16, both inclusive, seven nine cents; on sales from $1.17 to $1.33, both inclusive, eight ten cents; on sales from $1.34 to $1.50, both inclusive, nine 11 cents; on sales from $1.51 to $1.67, both inclusive, 10 12 cents; on sales from $1.68 to $1.84, both inclusive, 11 13 cents; and on sales from $1.85 to $2, both inclusive, 12 14 cents: Provided, That beginning January 1, 2004, tax due under this article shall be calculated as provided in this subsection and subsection (d) of this section does not apply to sales made after December 31, 2003.

(d) Calculation of tax on fractional parts of a dollar after December 31, 2003. —  Beginning January 1, 2004, the tax computation under subsection (b) of this section shall be carried to the third decimal place, and the tax rounded up to the next whole cent whenever the third decimal place is greater than four and rounded down to the lower whole cent whenever the third decimal place is four or less. The vendor may elect to compute the tax due on a transaction on a per item basis or on an invoice basis provided the method used is consistently used during the reporting period.

(e) No aggregation of separate sales transactions, exception for coin-operated devices. —   Separate sales, such as daily or weekly deliveries, shall not be aggregated for the purpose of computation of the tax even though the sales are aggregated in the billing or payment therefor. Notwithstanding any other provision of this article, coin-operated amusement and vending machine sales shall be aggregated for the purpose of computation of this tax.

(f) Rate of tax on certain mobile homes. —  Notwithstanding any provision of this article to the contrary, after December 31, 2003, the tax levied on sales of mobile homes to be used by the owner thereof as his or her principal year-round residence and dwelling shall be an amount equal to six percent of 50 percent of the sales price.

(g) Construction; custom software. —  After December 31, 2003, whenever the words "tangible personal property" or "property" appear in this article, the same shall also include the words "custom software".

(h) Computation of tax on sales of gasoline and special fuel. —  The method of computation of tax provided in this section does not apply to sales of gasoline and special fuel.

article 21. personal income Tax.

§1. Repeal of sections relating to personal income tax.

That  §11-21-1, §11-21-2, §11-21-3, §11-21-3a, §11-21-4, §11-21-4a, §11-21-4b, §11-21-4c, §11-21-4d, §11-21-4e, §11-21-4f, §11-21-4g, §11-21-4h, §11-21-4i, §11-21-5, §11-21-6, §11-21-7, §11-21-8, §11-21-8a, §11-21-8b, §11-21-8c, §11-21-8d, §11-21-8e, §11-21-8f, §11-21-8g, §11-21-8h, §11-21-9, §11-21-9a,§11-21-10, §11-21-10a, §11-21-11, §11-21-12, §11-21-12a, §11-21-12b, §11-21-12c, §11-21-12d, §11-21-12e, §11-21-12f, §11-21-12g, §11-21-12h, §11-21-12i, §11-21-12j, §11-21-12k, §11-21-12l, §11-21-12m, §11-21-12n, §11-21-13, §11-21-14, §11-21-15, §11-21-16, §11-21-17, §11-21-17a, §11-21-18, §11-21-19, §11-21-20, §11-21-21, §11-21-22, §11-21-22a, §11-21-22b, §11-21-22c, §11-21-23, §11-21-24, §11-21-25, §11-21-26, §11-21-27, §11-21-28, §11-21-29, §11-21-30, §11-21-31, §11-21-32, §11-21-37, §11-21-37a, §11-21-37b, §11-21-37c, §11-21-38, §11-21-39, 40, §11-21-41, §11-21-42, §11-21-43, §11-21-44, §11-21-45, §11-21-46, §11-21-47, §11-21-48, §11-21-49, §11-21-50, §11-21-51, §11-21-51a, §11-21-52, §11-21-54, §11-21-55, §11-21-56, §11-21-57, §11-21-58, §11-21-59, §11-21-60, §11-21-61, §11-21-62, §11-21-63, §11-21-64, §11-21-65, §11-21-66, §11-21-67, §11-21-68, §11-21-69, §11-21-70, §11-21-71, §11-21-71a, §11-21-71b, §11-21-72, §11-21-73, §11-21-74, §11-21-75, §11-21-76, §11-21-77, §11-21-78, §11-21-79, §11-21-93, §11-21-94, §11-21-94a, §11-21-95, §11-21-96, §11-21-97 are repealed.

NOTE: The purpose of this bill is to raise the consumer sales and use tax to eight percent and repeal all personal income tax in the state.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.