Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
HB5397 • 2026
Remove sales tax from firearm suppressors.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Remove sales tax from firearm suppressors.
To House Finance
Introduced in House
To Finance
Filed for introduction
Remove sales tax from firearm suppressors.
HB 5397 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 5397 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 5397 By Delegates Foggin, Coop-Gonzalez, Anders, Marple, Masters, Mallow, Brooks, and Heckert [Introduced February 10, 2026; referred to the Committee on Finance] A BILL to amend and reenact §11-15-9u of the Code of West Virginia, 1931, as amended, relating to exempting sales of firearm suppressors from consumer sales and service tax; and providing a definition of a suppressor. Be it enacted by the Legislature of West Virginia: ARTICLE 15. CONSUMERS SALES AND SERVICE TAX. §11-15-9u. Exemption for sales of small arms, and ammunitions , and firearm suppressors . (a) Notwithstanding any provision of this code to the contrary, the sale of small arms, and small arms ammunition or firearm suppressors , as those terms are defined in subsections (c) , and (d) and (e) of this section, are exempted from the taxes imposed by this article and by §11-15A-1 et seq . of this code. (b) "Receiver or frame" means that part of a firearm containing a manufacturer assigned serial number to track and identify a firearm and which provides housing for the hammer, bolt, or breechblock, and firing mechanism and which are usually threaded at its forward portion to receive the barrel. (c) "Small arms" means any portable firearm, including the receiver or frame of the firearm, designed to be carried and operated by a single person, including, but not limited to, rifles, shotguns, pistols, and revolvers, with no barrel greater than an internal diameter of .50 caliber or a shotgun of 10 gauge or smaller. (d) "Small arms ammunition" means firearm ammunition designed for use in small arms. (e) "Suppressor" means a firearm device designed to reduce the sound of a firearm's discharge. NOTE: The purpose of this bill is to exempt sales of firearm suppressors from consumer sales and service tax. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: