West Virginia 2021 Regular Session Status: Enacted 1 R cosponsors

SB 34 — Creating exemption to state sales and use tax for rental and leasing of equipment

Last action — Chapter 246, Acts, Regular Session, 2021

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 10, 2021. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 40% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Failed a recorded vote

    Failed 1 recorded vote so far — a real headwind.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

7 added · 13 removed

Plain-language change summary

The amendment to SB 34 changes the title of the bill to clarify that it focuses on creating an exemption to the State Sales and Use Tax specifically for the rental of equipment among certain business entities. This change is important because it helps businesses by reducing their tax burdens when renting equipment, which could encourage more companies to invest in rental services and stimulate economic activity in that sector.

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Latest
SB34 H FIN AM #1 Chakmakian 3260   The Committee on Finance moved to amend the bill on page 7, section 9, on line 160, following the word “amended” and the period, by striking the word “Control”, and inserting in lieu thereof the following:
SB34 H FIN AMT Chakmakian 3260   The Committee on Finance moved to amend the bill by striking out the title and substituting therefor a new title, to read as follows:
“For purposes of this subdivision, “control””;
Com.
and On line 166, after the word “among”, by striking the remainder of the paragraph and inserting in lieu thereof the following:
Sub.
“corporations, partnerships, or limited liability companies when the entities are members of the same control group or are related taxpayers as defined in Section 267 of the Internal Revenue Code of 1986, as amended.”     Adopted Rejected
for S.
B.
34 -- “A Bill to amend and reenact §11-15-9 of the Code of West Virginia, 1931, as amended, relating to the creation of an exemption to the State Sales and Use Tax for the rental of equipment among certain business entities.”       Adopted Rejected  
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Action History

  1. Chapter 246, Acts, Regular Session, 2021

  2. Approved by Governor 4/28/21

  3. To Governor 4/16/21

  4. Approved by Governor 4/28/21 - House Journal

  5. Approved by Governor 4/28/21 - Senate Journal

  6. To Governor 4/16/21 - House Journal

  7. To Governor 4/16/21 - Senate Journal

  8. House received Senate message

  9. Completed legislative action

  10. Communicated to House

  11. Effective July 1, 2021 (Roll No. 436)

  12. Senate concurred in House amendments and passed bill (Roll No. 436)

  13. House Message received

  14. Communicated to Senate

  15. Effective July 1, 2021 (Roll No. 543)

  16. Title amendment adopted (Voice vote)

  17. Passed House (Roll No. 542)

  18. Read 3rd time

  19. On 3rd reading, Special Calendar

  20. Committee amendment adopted (Voice vote)

  21. Read 2nd time

  22. On 2nd reading, Special Calendar

  23. Placed on Special Calender

  24. On 2nd reading, House Calendar

  25. Placed on House Calendar

  26. On 2nd reading, Special Calendar

  27. Read 1st time

  28. On 1st reading, Special Calendar

  29. With amendment, do pass

  30. To House Finance

  31. To Finance

  32. Introduced in House

  33. Ordered to House

  34. Effective July 1, 2021 (Roll No. 3)

  35. Passed Senate (Roll No. 3)

  36. Read 3rd time

  37. On 3rd reading

  38. Read 2nd time

  39. On 2nd reading

  40. Read 1st time

  41. On 1st reading

  42. Committee substitute reported

  43. To Finance

  44. Introduced in Senate

  45. To Finance

  46. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 151 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (151)

151 members have not signed on to this bill.

Show all 151 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 34?
SB 34 is sponsored by Eric Tarr (Republican).
What is the current status of SB 34?
This bill has been enacted into law. Introduced February 10, 2021. Enacted.
Where can I track SB 34?
Track SB 34 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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