---
type: "Bill"
title: "Permitting retailers to assume sales or use tax assessed on tangible personal property"
description: "Permitting retailers to assume sales or use tax assessed on tangible personal property"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2021"
identifier: "SB 661"
citation: "West Virginia SB 661 (2021)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Maynard"]
version_count: 3
action_count: 36
vote_count: 1
first_action: "2021-03-18"
last_action: "2021-05-24"
source: "openstates"
source_identifier: "ocd-bill/152aa4ec-4393-46a3-a5a2-af396206d2e4"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=661&year=2021&sessiontype=RS&btype=bill"
source_hash: "0225b505f97f6601aebbd7a5f57c6282081e1a04668bdb2df7fb83317b8a88ce"
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 661 (2021) — Permitting retailers to assume sales or use tax assessed on tangible personal property

## Version chain

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

1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB661%20enr.htm&yr=2021&sesstype=RS&i=661)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB661%20INTR.htm&yr=2021&sesstype=RS&i=661)
3. **SB661 S FIN AMT _1 3-29 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2021/RS/com_amends/SB661 S FIN AMT _1 3-29 adopted.htm)

## Votes

- Passage — **0–0** (fail) · upper

## Sponsors

- Maynard — primary (person)

## Timeline

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

- **2021-03-18** Filed for introduction `filing`
- **2021-03-18** To Finance `referral-committee`
- **2021-03-18** Introduced in Senate `introduction`
- **2021-03-18** To Finance `referral-committee`
- **2021-03-29** Reported do pass, with title amendment `committee-passage`
- **2021-03-29** Immediate consideration
- **2021-03-29** Read 1st time `reading-1`
- **2021-03-30** On 2nd reading
- **2021-03-30** Read 2nd time `reading-2`
- **2021-03-31** On 3rd reading
- **2021-03-31** Read 3rd time `reading-3`
- **2021-03-31** Passed Senate with amended title (Roll No. 272) `passage`
- **2021-03-31** Effective July 1, 2021 (Roll No. 272)
- **2021-03-31** Ordered to House
- **2021-04-01** Introduced in House `introduction`
- **2021-04-01** To Finance `referral-committee`
- **2021-04-01** To House Finance `referral-committee`
- **2021-04-06** Do pass
- **2021-04-07** On 1st reading, Special Calendar
- **2021-04-07** Read 1st time `reading-1`
- **2021-04-08** On 2nd reading, Special Calendar
- **2021-04-08** Read 2nd time `reading-2`
- **2021-04-09** On 3rd reading, Special Calendar
- **2021-04-09** Read 3rd time `reading-3`
- **2021-04-09** Passed House (Roll No. 572) `passage`
- **2021-04-09** Effective July 1, 2021 (Roll No. 573)
- **2021-04-09** Communicated to Senate
- **2021-04-09** Completed legislative action
- **2021-04-10** House Message received
- **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`
- **2021-04-26** Approved by Governor 4/26/21 `executive-signature`
- **2021-04-10** Approved by Governor 4/26/21 - Senate Journal
- **2021-04-10** Approved by Governor 4/26/21 - House Journal
- **2021-05-24** Chapter 254, 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/152aa4ec-4393-46a3-a5a2-af396206d2e4`. Confidence: reported (aggregated from official West Virginia legislature records).