As of July 1, 2021, the sale of small arms and small arms ammunition became exempt from sales tax in the state of West Virginia. This consists of any new, used, or antique weapon that includes an assembly of a barrel and action from which a projectile is discharged by means of a rapidly burning propellant.
Some things this does not include:
- Firearm parts or assembly kits that do not include a barrel
- Airsoft or BB guns
- Non-firing replicas
- After market accessories
- Reloading supplies and tools
Please note, firearms must meet the criteria below or taxes are applicable and will be assessed on the order.
- A portable firearm designed to be carried by a single individual
- No barrel greater than an internal diameter of .50 caliber
- Shotgun of 10 gauge of smaller
- Small arms ammunition
- Complete rounds
For further details, please visit the West Virginia Tax Department's site.