Sales Tax Articles
Sales Tax State Activity Update - March 2007
Materials World – West Virginia Exempts Manufacturing Construction Materials
Effective July 1, 2007, the West Virginia Legislature enacted an exemption for purchases made by a contractor when used in the construction, alteration, repair, or improvement of a new or existing building or structure to be primarily used for manufacturing, including the generation of electric power.
The exemption applies to the purchase by a contractor of services, machinery, supplies or materials, except gasoline or special fuel, used in the construction of the new or existing manufacturing facility when the purchaser of the contracting services (i.e. manufacturer) would be entitled to claim the exemption.
This full text may be viewed on the West Virginia Legislature website.
(West Virginia Legislature, Senate Bill No. 2011, 11/14/2006)
Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.
Call 800.355.3500 to Speak to a Sales Representative.
