West Virginia Extends Disaster Sales Tax Relief

Jun 18, 2012 | Susan McLain

West Virginia Governor Earl Ray Tomblin signed Executive Order No. 9-12 on June 14, 2012, extending the “…existing tax relief to taxpayers residing in eleven counties that suffered major flooding and extensive wind damage caused by March 2012 storms.”

Previous orders suspended “…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 that would substantially improve efforts to provide needed housing to affected citizens of West Virginia and to restore and reconstruct storm-damaged properties….”

To qualify, eligible purchases must have been made on or after March 2, 2012 but on or before July 14, 2012.

Documentation Needed To Qualify and Receive Exemption

Tax exempt purchases of mobile homes must have a copy of the FEMA Housing Assistance Letter (addressed to the person rendered homeless).

Tax exempt purchases of building materials and supplies requires the “…FEMA Housing Assistance Letter OR a copy of proof of settlement of an insurance claim for flood damage OR an insurance adjuster’s record of damage inspection.” (Capitalization emphasis added.)

Where To Find Exemption Certificate Form

To obtain the form, download it here or visit any State Tax Department field office, county court house or municipal building in the affected areas or the Taxpayer Services Division of the West Virginia State Tax Department.

Counties Affected

Doddridge
Harrison
Marion
Monongalia
Preston
Ritchie
Taylor
Lincoln
Mingo
Wayne

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

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.”