---
type: "Bill"
title: "Exempting certain meat processes from consumers sales and service tax"
description: "Exempting certain meat processes from consumers sales and service tax"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2025"
identifier: "SB 10"
citation: "West Virginia SB 10 (2025)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 5
action_count: 39
vote_count: 2
first_action: "2025-02-12"
last_action: "2025-08-08"
source: "openstates"
source_identifier: "ocd-bill/d90e75e5-255a-4fda-9ad0-8766370d65a8"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=10&year=2025&sessiontype=RS&btype=bill"
source_hash: "b390ced90b3b8e5b4fd68b3da6a94dddf4f76db3b6f038591260ecbfdef645b9"
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 10 (2025) — Exempting certain meat processes from consumers sales and service tax

## Version chain

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

1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb10%20sub1.htm&yr=2025&sesstype=RS&i=10)
2. **Engrossed Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb10%20sub1%20eng.htm&yr=2025&sesstype=RS&i=10)
3. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb10%20sub1%20enr.htm&yr=2025&sesstype=RS&i=10)
4. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb10%20intr.htm&yr=2025&sesstype=RS&i=10)
5. **sb10 sfa thorne _1 3-24 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2025/RS/floor_amends/sb10%20sfa%20thorne%20_1%203-24%20adopted.htm)

## Votes

- PASSAGE — **97–0** (pass) · lower
- Passage — **33–1** (pass) · upper

## Sponsors

- Smith — primary (person)
- Hamilton — cosponsor (person)
- Hart — cosponsor (person)
- Phillips — cosponsor (person)
- Rose — cosponsor (person)
- Rucker — cosponsor (person)
- Thorne — cosponsor (person)

## Timeline

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

- **2025-02-12** Filed for introduction `filing`
- **2025-02-12** To Agriculture then Finance `referral-committee`
- **2025-02-12** Introduced in Senate `introduction`
- **2025-02-12** To Agriculture `referral-committee`
- **2025-03-06** Committee substitute reported, but first to Finance
- **2025-03-06** To Finance `referral-committee`
- **2025-03-24** Reported do pass `committee-passage`
- **2025-03-24** Immediate consideration
- **2025-03-24** Read 1st time `reading-1`
- **2025-03-25** On 2nd reading
- **2025-03-25** Read 2nd time `reading-2`
- **2025-03-25** Floor amendment adopted (Voice vote)
- **2025-03-26** On 3rd reading
- **2025-03-26** Read 3rd time `reading-3`
- **2025-03-26** Passed Senate (Roll No. 175) `passage`
- **2025-03-26** Title amendment adopted
- **2025-03-26** Ordered to House
- **2025-03-26** House received Senate message
- **2025-03-26** Introduced in House `introduction`
- **2025-03-26** Immediate consideration
- **2025-03-26** Reference dispensed
- **2025-03-26** Read 1st time `reading-1`
- **2025-03-27** On 2nd reading, Special Calendar
- **2025-03-27** Placed on House Calendar
- **2025-03-28** On 2nd reading, House Calendar
- **2025-04-04** From House Calendar, 2nd reading, placed on Special Calendar
- **2025-04-03** Read 2nd time `reading-2`
- **2025-04-04** On 3rd reading, Special Calendar
- **2025-04-04** Read 3rd time `reading-3`
- **2025-04-04** Passed House (Roll No. 387) `passage`
- **2025-04-04** Communicated to Senate
- **2025-04-04** Completed legislative action
- **2025-04-07** House Message received
- **2025-04-09** To Governor 4/9/2025 `executive-receipt`
- **2025-04-10** To Governor 4/9/2025 - House Journal `executive-receipt`
- **2025-05-01** Became law 5/1/2025
- **2025-04-12** Became law without Governor's signature - Senate Journal
- **2025-04-12** Became law without Governor's signature- House Journal
- **2025-08-08** Chapter 9, Acts, Regular Session, 2025 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d90e75e5-255a-4fda-9ad0-8766370d65a8`. Confidence: reported (aggregated from official West Virginia legislature records).