West Virginia2026Enacted

HB4416

Classifying Forestry Equipment for Levy Purposes

Last scannedAug 22, 2026, 11:08 AM

In one sentence

This law classifies certain forestry equipment used by producers as Class I property and exempts the sale of this equipment from consumers sales and service tax.

Classifies forestry equipment primarily used in harvesting, processing, or transporting forest products as Class I property if owned by the producer of those products.
Defines qualifying forestry equipment to include skidders, feller-bunchers, forwarders, cable yarders, forestry processors, dozers, loaders, trailers, and other machinery.
Excludes vehicles from this classification that would not qualify for a farm use exemption certificate under existing state law.
Removes the consumers sales and service tax on the sale of qualified forestry equipment.

Producers who own and harvest, process, or transport forest products in West Virginia
Businesses that sell qualifying forestry machinery to these producers

The law only applies if the equipment is owned by the producer of the forest products.
Vehicles that would not qualify for a farm use exemption certificate are excluded from this rule.
The list of qualifying machinery includes specific examples but may cover other similar machines.

Plain language

Class I property: A tax category for personal property employed exclusively in agriculture.
Forestry equipment: Machines primarily used to harvest, process, or transport forest products, such as skidders and dozers.

Official record

Validated

Classifying forestry equipment for levy purposes

Official activity