---
type: "Bill"
title: "Providing exemption from consumers sales and service tax for certain aircraft maintenance"
description: "Providing exemption from consumers sales and service tax for certain aircraft maintenance"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 305"
citation: "West Virginia SB 305 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Tarr"]
version_count: 5
action_count: 35
vote_count: 1
first_action: "2021-02-17"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/65be912f-6b7a-4922-8327-10d6f412bf36"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=305&year=2021&sessiontype=RS&btype=bill"
source_hash: "8c847ce0154f50fda049a9e4ee4efec83c695418d616ac5f529d2d594dd19841"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia SB 305 (2021) — Providing exemption from consumers sales and service tax for certain aircraft maintenance

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB305%20ENG.htm&yr=2021&sesstype=RS&i=305)
2. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB305%20ENR.htm&yr=2021&sesstype=RS&i=305)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB305%20INTR.htm&yr=2021&sesstype=RS&i=305)
4. **SB305 SFA _1 SWOPE 3-5 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/floor_amends/SB305 SFA _1 SWOPE 3-5 adopted.htm)
5. **SB305 SFAT _1 SWOPE 3-5 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/floor_amends/SB305 SFAT _1 SWOPE 3-5 adopted.htm)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Tarr — primary (person)
- Karnes — cosponsor (person)
- Nelson — cosponsor (person)
- Plymale — cosponsor (person)
- Rucker — cosponsor (person)
- Swope — cosponsor (person)
- Woelfel — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-17** Filed for introduction `filing`
- **2021-02-17** To Finance `referral-committee`
- **2021-02-17** Introduced in Senate `introduction`
- **2021-02-17** To Finance `referral-committee`
- **2021-03-03** Reported do pass `committee-passage`
- **2021-03-04** On 1st reading
- **2021-03-04** Read 1st time `reading-1`
- **2021-03-05** On 2nd reading
- **2021-03-05** Read 2nd time `reading-2`
- **2021-03-05** Floor amendment adopted (Voice vote)
- **2021-03-08** On 3rd reading
- **2021-03-08** Read 3rd time `reading-3`
- **2021-03-08** Passed Senate with amended title (Roll No. 84) `passage`
- **2021-03-08** Effective Sept 1, 2021 (Roll No. 84)
- **2021-03-08** Ordered to House
- **2021-03-09** Introduced in House `introduction`
- **2021-03-09** To Finance `referral-committee`
- **2021-03-09** To House Finance `referral-committee`
- **2021-03-18** Do pass
- **2021-03-19** On 1st reading, Special Calendar
- **2021-03-19** Read 1st time `reading-1`
- **2021-03-22** On 2nd reading, Special Calendar
- **2021-03-22** Read 2nd time `reading-2`
- **2021-03-23** On 3rd reading, Special Calendar
- **2021-03-23** Read 3rd time `reading-3`
- **2021-03-23** Passed House (Roll No. 250) `passage`
- **2021-03-23** Communicated to Senate
- **2021-03-23** Completed legislative action
- **2021-03-23** Effective ninety days from passage
- **2021-03-24** House Message received
- **2021-03-29** To Governor 3/29/21 `executive-receipt`
- **2021-03-30** To Governor 3/29/21 - House Journal `executive-receipt`
- **2021-04-02** Approved by Governor 4/2/21 `executive-signature`
- **2021-04-05** Approved by Governor 4/2/21 - House Journal
- **2021-05-24** Chapter 248, Acts, Regular Session, 2021

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/65be912f-6b7a-4922-8327-10d6f412bf36`. Confidence: reported (aggregated from official West Virginia legislature records).