For Immediate Release
June 15, 2007

West Virginia Exempts Manufacturing Construction Materials

West Virginia Exempts Manufacturing Construction Materials

West Virginia Exempts Manufacturing Construction Materials

Effective July 1, 2007, purchases made by a contractor, when used in the construction, alteration, repair, or improvement of a new or existing structure primarily used for manufacturing are exempt from consumer sales and services tax. Structures used for generating electrical power also fall under this exemption.

A person who performs contracting services, as defined in Article 15, Section 2, Consumer Sales and Service Tax (§11-15-8d.), is entitled to the exemption if :

  1. Purchases of services, machinery, supplies or materials are to be directly used or consumed in the constriction, alteration, repair or improvement of a new or existing building. Gasoline and special fuels are not included in the exemption.
  2. The building or structure is primarily used for manufacturing, including electrical power generation, by the purchaser of the contracting services (the manufacturer).
  3. The purchaser of these contracting services (the manufacturer) qualifies and is entitled to these exemptions.

If you would like additional information on this topic or have any questions, please contact the taxdesk@thesaltgroup.com

 

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