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West Virginia State of Emergency Sales Tax Relief

  • Mar 16, 2012 | Susan McLain

West Virginia Governor Earl Ray Tomblin has issued an executive order regarding sales and use taxes in the affected areas of West Virginia.

The Order states that “…suspending consumer sales and service tax and use tax on purchases and uses of certain building construction materials and supplies, mobile homes, house trailers, modular homes and similar units would substantially improve efforts to provide needed housing to the citizens of West Virginia affected by the inclement weather, flooding, flash flooding and landslides and assist in the restoration and reconstruction of flood-affected property in the counties of Doddridge, Harrison, Lincoln, Marion, Monongalia, Preston, Ritchie, Taylor and Wayne (the ‘flood-affected counties’).”

The Executive Order provides relief from the sales and use tax collection and payment by residents of West Virginia to stimulate the recovery from the disasters. Starting March 15, 2012 and going until June 12, 2012, unless extended “…by exercise of powers and duties necessary to promote and secure the safety and protection of the civilian population….”

Some items are still considered non-exempt, such as backhoes, boats, bulldozers, clothes dryers, satellite dishes, televisions, washing machines, freezers, cooking utensils and more.

Proof Needed To Receive Exemption

In order to benefit from this Order, individuals “…purchasing mobile homes or building materials and supplies should file an Exemption Certificate and attach a verification document. Acceptable verification documents include:

  • A copy of the FEMA Housing Assistance Letter
  • A copy of proof of settlement of an insurance claim for flood damage
  • An insurance adjuster’s record of damage inspection

If you do not have any of these documents, you may “…contact a Tax Department office and provide a sworn statement that flooding has rendered” you homeless.

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Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”