---
type: "Bill"
title: "Creating exemption to state sales and use tax for rental and leasing of equipment"
description: "Creating exemption to state sales and use tax for rental and leasing of equipment"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 34"
citation: "West Virginia SB 34 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Tarr"]
version_count: 5
action_count: 46
vote_count: 1
first_action: "2021-02-10"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/ed167bd9-6312-4e96-80af-b2cfb6714447"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=34&year=2021&sessiontype=RS&btype=bill"
source_hash: "77af949b5f7e56b5250fec592d3f661f8cf4919553faa8c2871cded1b19629ea"
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 34 (2021) — Creating exemption to state sales and use tax for rental and leasing of equipment

## Version chain

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

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB34%20SUB1.htm&yr=2021&sesstype=RS&i=34)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB34%20SUB1%20ENR.htm&yr=2021&sesstype=RS&i=34)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB34%20INTR.htm&yr=2021&sesstype=RS&i=34)
4. **SB34 H FIN AM _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/SB34 H FIN AM _1 adopted.htm)
5. **SB34 H FIN AMT adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/SB34 H FIN AMT adopted.htm)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Tarr — primary (person)

## Timeline

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

- **2021-02-10** Filed for introduction `filing`
- **2021-02-10** To Finance `referral-committee`
- **2021-02-10** Introduced in Senate `introduction`
- **2021-02-10** To Finance `referral-committee`
- **2021-02-12** Committee substitute reported
- **2021-02-13** On 1st reading
- **2021-02-13** Read 1st time `reading-1`
- **2021-02-15** On 2nd reading
- **2021-02-15** Read 2nd time `reading-2`
- **2021-02-16** On 3rd reading
- **2021-02-16** Read 3rd time `reading-3`
- **2021-02-16** Passed Senate (Roll No. 3) `passage`
- **2021-02-16** Effective July 1, 2021 (Roll No. 3)
- **2021-02-16** Ordered to House
- **2021-02-17** Introduced in House `introduction`
- **2021-02-17** To Finance `referral-committee`
- **2021-02-17** To House Finance `referral-committee`
- **2021-04-05** With amendment, do pass `committee-passage`
- **2021-04-06** On 1st reading, Special Calendar
- **2021-04-06** Read 1st time `reading-1`
- **2021-04-07** On 2nd reading, Special Calendar
- **2021-04-07** Placed on House Calendar
- **2021-04-08** On 2nd reading, House Calendar
- **2021-04-08** Placed on Special Calender
- **2021-04-08** On 2nd reading, Special Calendar
- **2021-04-08** Read 2nd time `reading-2`
- **2021-04-08** Committee amendment adopted (Voice vote)
- **2021-04-09** On 3rd reading, Special Calendar
- **2021-04-09** Read 3rd time `reading-3`
- **2021-04-09** Passed House (Roll No. 542) `passage`
- **2021-04-09** Title amendment adopted (Voice vote)
- **2021-04-09** Effective July 1, 2021 (Roll No. 543)
- **2021-04-09** Communicated to Senate
- **2021-04-10** House Message received
- **2021-04-10** Senate concurred in House amendments and passed bill (Roll No. 436)
- **2021-04-10** Effective July 1, 2021 (Roll No. 436)
- **2021-04-10** Communicated to House
- **2021-04-10** Completed legislative action
- **2021-04-10** House received Senate message
- **2021-04-16** To Governor 4/16/21 `executive-receipt`
- **2021-04-10** To Governor 4/16/21 - Senate Journal `executive-receipt`
- **2021-04-10** To Governor 4/16/21 - House Journal `executive-receipt`
- **2021-04-28** Approved by Governor 4/28/21 `executive-signature`
- **2021-04-10** Approved by Governor 4/28/21 - Senate Journal
- **2021-04-10** Approved by Governor 4/28/21 - House Journal
- **2021-05-24** Chapter 246, 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/ed167bd9-6312-4e96-80af-b2cfb6714447`. Confidence: reported (aggregated from official West Virginia legislature records).