HB 4028
Relating to sales tax on construction materials
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill modifies West Virginia’s sales tax exemption for construction materials used in public school facilities. It expands the existing exemption to include purchases made by contractors working on new or existing public school facilities, regardless of whether the contractor would otherwise be eligible for the exemption. The bill also includes specific provisions related to exemptions for nonprofit youth organizations and certain building materials purchases, with a phase-out date for one of the exemptions.
Key provisions
- Expands the sales tax exemption for construction materials used in the construction, alteration, repair, or improvement of public school facilities.
- Applies to purchases made by contractors performing work on public school facilities.
- Includes an exemption for nonprofit youth organizations involved in training young people.
- Specifies definitions of ‘building materials’ for the purpose of the exemption.
- Establishes a phase-out date for the exemption for nonprofit youth organizations (June 30, 2022).
- Creates a provision for exemptions related to purchases by entities entitled to an exemption under §11-15-9(a)(6)(B) of this code.
- Addresses gasoline and special fuel purchases, excluding them from the exemption.
- Includes a transition rule regarding contracts executed prior to specific dates.
Who is affected
- Public school districts
- Construction contractors
- Nonprofit youth organizations
- Businesses selling construction materials
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