West Virginia legislation · 2026 Regular Session
West Virginia HB5687: Relating to reducing the tax rate imposed on the gross value of metallurgical coal produced in this state
Status: Passed both chambers, March 13, 2026
What the bill says
To amend and reenact §11-13A-3 of the Code of West Virginia, 1931, as amended, relating to reducing the tax rate imposed on the gross value of metallurgical coal produced in this state. ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT. §11-13A-3. Imposition of tax on privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness. (a) Imposition of tax. -- Upon every person exercising the privilege of engaging or continuing within this.
From the introduced text, February 27, 2026:
A BILL to amend and reenact §11-13A-3 of the Code of West Virginia, 1931, as amended, relating to reducing the tax rate imposed on the gross value of metallurgical coal produced in this state. ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT. §11-13A-3. Imposition of tax on privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness. (a) Imposition of tax. -- Upon every person exercising the privilege of engaging or continuing within this state in the business of severing, extracting, reducing to possession and producing for sale, profit or commercial use coal, limestone or sandstone, or in the business of furnishing certain health care services, there is hereby levied and shall be collected from every person exercising such privilege an annual privilege tax. (b) Rate and measure of tax. -- Subject to the provisions of subsection (h) of this section, the tax imposed in subsection (a) of this section is five percent of the gross value of the natural resource produced or the health care service provided, as shown by the gross income derived from the sale or furnishing thereof by the producer or the provider of the health care service, except as otherwise provided in this the rate …