# West Virginia SB 351: Tax Department rule relating to consumers sales and service tax and use tax

West Virginia SB 351, Tax Department rule relating to consumers sales and service tax and use tax, is a 2025 Regular Session Senate bill sponsored by Jack Woodrum (Republican); status failed, last action 2025-02-13 (Filed for introduction) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-SB351-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia SB 351
- State: West Virginia
- Session: 2025 Regular Session
- Title: Tax Department rule relating to consumers sales and service tax and use tax
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-13
- Last action: 2025-02-13, Filed for introduction
- Sponsor: Jack Woodrum (Republican)
- Cosponsors: 0
- Subjects: §64-7-1, Senate Judiciary
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jack Woodrum (Republican), Senate

## Actions (4)

- 2025-02-13: Filed for introduction (Senate)
- 2025-02-13: To Judiciary (Senate)
- 2025-02-13: Introduced in Senate (Senate)
- 2025-02-13: To Judiciary (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb351 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb351 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb351 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/sb351 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-SB351-2025rs (as of 2026-10-17).