HB 5177
Sales tax rebate for qualifying materials used in the construction of modest homes of 1 600 square feet or less
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a state sales tax rebate for builders constructing eligible modest homes in West Virginia. These homes must be 1,600 square feet or less, meet specific material requirements, and be purchased from in-state suppliers. The rebate is capped at the state’s six percent sales tax and allows for voluntary participation by municipalities. Builders must provide documentation and affidavits to ensure compliance.
Key provisions
- Creates a state sales tax rebate for qualifying building materials used in constructing modest homes.
- Establishes a maximum home size of 1,600 square feet.
- Specifies eligibility requirements for materials, including quantity limits and in-state supplier requirements.
- Allows for voluntary municipal participation in the rebate program.
- Requires builders to submit affidavits and documentation for rebate claims.
- The State Tax Department will have inspection authority.
- Penalties are outlined for submitting false documentation.
- Rules will be established by the State Tax Commissioner to administer the program.
Who is affected
- Home Builders
- Construction Suppliers
- West Virginia Consumers
- Municipalities
- The State Tax Department
Notable changes
- Introduces a new sales tax rebate program specifically for modest housing construction.
- Establishes specific material quantity limits to control the scope of the rebate.
Sponsors
Official sponsors from legislative records.
Primary sponsor
G. Howell
Cosponsors
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