HB 5350
Exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes.
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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 an exemption from West Virginia sales and use tax for materials and appliances used in the manufacture of certain manufactured homes. Specifically, the exemption applies to tangible personal property incorporated into the home, as well as major appliances like refrigerators, stoves, dishwashers, washers, and dryers, provided the home is designed for permanent affixation to a permanent foundation within West Virginia and manufactured in an enclosed, climate-controlled building. The bill also includes provisions for certification, penalties for false claims, and disqualification from future exemptions.
Key provisions
- Exempts materials and appliances used in the manufacture of manufactured homes designed for permanent foundation attachment.
- Specifies requirements for eligible manufactured homes, including permanent foundation, climate-controlled construction, and inclusion of major appliances.
- Lists specific major appliances required for the exemption (refrigerator, stove, dishwasher, washer, dryer).
- Requires manufacturers to certify compliance with exemption requirements.
- Establishes penalties for false claims or misrepresentation, including potential civil fines and disqualification from future exemptions.
- Defines ‘permanent foundation’ for the purposes of the exemption.
- Grants the Tax Commissioner rulemaking authority to administer the exemption.
- Outlines limitations on the exemption, excluding homes not designed for permanent foundations or manufactured separately after initial construction.
Who is affected
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