(a) Notwithstanding any provision of this code to the contrary, the sale of small arms and small arms ammunition, as those terms are defined in subsections (b) and (c) of this section, are exempted from the taxes imposed by this article and by § 11-15A-1 et seq. of this code.

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Terms Used In West Virginia Code 11-15-9u

  • including: when used in a definition contained in this article, does not exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-15-2
  • Person: means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person. See West Virginia Code 11-15-2

(b) “Small arms” means any portable 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.

(c) “Small arms ammunition” means firearm ammunition designed for use in small arms.