W. Va. Code R. § 110-15I-4

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-15I-4 - Exempt purchases

4.1. Purchases of mobile homes, house trailers, modular homes or similar units primarily designed for permanent habitation and occupancy, purchases of the service of installing those units and purchases of contracts for installation of those units by or for persons that have been rendered homeless by the disaster referenced in the Executive Order are exempt from Consumer Sales and Service Tax; Provided, That the mobile homes, house trailers, modular homes or similar units for which the exemption is claimed are sited and installed within the State of West Virginia for use as the primary habitation of one or more persons who have been rendered homeless by the disaster.

4.1.1. The Sales Tax imposed by W. Va. Code § 11-15-7a and the use tax imposed by W. Va. Code § 11-15A-2b on the manufacturer or seller of a modular home is not applicable to any modular homes, or building materials for incorporation in the modular home, sold to a modular dwelling manufacturer or seller for resale to or for persons that have been rendered homeless by the disaster referenced in the Executive Order; Provided, That no credit under W. Va. Code § 11-15-7a(b) or W. Va. Code § 11-15-2 b(b) shall be given for any tax lawfully imposed and paid to another state and paid by the manufacturer on the purchase of building supplies and materials used in the manufacture of the modular dwelling.

4.2. Tangible personal property in the form of building construction materials and supplies purchased for direct and immediate use or consumption in the repair and restoration of residential and business properties located within the State of West Virginia that were damaged by the disaster referenced in the Executive Order are exempt from Consumers Sales and Service Tax and Use Tax; Provided, That the purchases are made by the owner of the damaged structure or by the person who will actually perform the repair and restoration for that owner.

4.3. Tangible personal property in the form of building construction materials and supplies purchased for direct and immediate use or consumption in the reconstruction or replacement of residential and business properties located within the State of West Virginia, that were sufficiently damaged or destroyed by the disaster referenced in the Executive Order so as to require reconstruction or replacement are exempt from Consumers Sales and Service Tax and Use Tax; Provided, That the purchases are made by the owner of the structure or by the person who will actually perform the reconstruction for that owner.

4.3.1. If the property owner relocates his or her residence or commercial building to a new site, he or she may still claim the exemption in constructing a new residence or commercial building; Provided, That the new residence or commercial building is located within the State of West Virginia.

4.4. This exemption applies to those building construction materials and supplies that are used or consumed in the repair or reconstruction of a structure or in the construction of a replacement structure. This includes certain essential equipment that is classified as a fixture to the structure. Examples of building construction materials and supplies that may be purchased under this rule exempt from tax include, but are not necessarily limited to:

bathtubs

brick

cement block

central heating or central air conditioning units and ductwork

circuit breakers and circuit breaker panels

decking

doors, interior and exterior

electrical wall switches, electrical receptacles and fuse boxes

electric wiring

floor coverings, including wall-to-wall carpeting

hot water heaters

insulation

kitchen cabinets and counters

lumber

nails and screws

paint

plumbing supplies and fixtures

plywood

roofing

siding

sump pumps

wall board

wall paneling wallpaper

well pumps, related pressure switches and water supply tanks

windows

4.5. The exemption allowed by this rule does not apply to the replacement or repair of tangible personal property that, although destroyed, is not classified as a permanent fixture to the structure. The exemption does not apply to non-essential or luxury items or to typical household appliances. Examples of non-exempt purchases include, but are not limited to:

backhoes

boats

bulldozers

clothes dryers

computers

cooking utensils, pots and pans

dish washers (whether or not built-in)

draperies

food

freezers

furniture

guns

hand tools

hot tubs or components of hot tubs

lawnmowers

microwave ovens (whether or not built-in)

power tools refrigerators (whether or not built-in)

stoves (whether or not built-in)

swimming pools or components of swimming pools

tangible personal property used in carrying on a business*

television satellite dishes

televisions

washing machines

* These purchases are taxable unless the purchase is exempt under a provision of the consumers sales and service tax law or the use tax law, or unless the purchase is exempt under another provision of the West Virginia Code. For example: Purchases of some business inventory items may be subject to the purchases for resale exemption of W. Va. Code § 11-15-9(a)(9).

W. Va. Code R. § 110-15I-4