1921day.year
West Virginia becomes the first state to legislate a broad sales tax, but does not implement it until a number of years later due to enforcement issues.
In 1921, West Virginia became the first U.S. state to pass a broad sales tax, though delays in enforcement postponed its implementation for several years.
In 1921, the West Virginia legislature enacted a comprehensive sales tax, marking the first such law in the United States. The legislation aimed to stabilize state revenues in the post-World War I era. However, enforcement challenges, including administrative hurdles and political opposition, delayed full implementation. Over the next several years, the state refined its tax collection mechanisms and addressed legal concerns. The act set a precedent for other states considering consumption-based taxation and influenced future debates on state fiscal policy and revenue generation.
West Virginia
sales tax