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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Creating exemption to state sales and use tax for rental and leasing of equipment Creating exemption to state sales and use tax for rental and leasing of equipment us/states/wv West Virginia Legislature 2021 SB 34 West Virginia SB 34 (2021)
bill
Taxation
enacted
Tarr
5 46 1 2021-02-10 2021-05-24 openstates ocd-bill/ed167bd9-6312-4e96-80af-b2cfb6714447 http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=34&year=2021&sessiontype=RS&btype=bill 77af949b5f7e56b5250fec592d3f661f8cf4919553faa8c2871cded1b19629ea 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
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
  2. Enrolled Committee Substitute (committee substitute) — source
  3. Introduced Version (committee substitute) — source
  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 — 00 (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; origin ocd-bill/ed167bd9-6312-4e96-80af-b2cfb6714447. Confidence: reported (aggregated from official West Virginia legislature records).