Gov. Earl Ray Tomblin today signed Executive Order No. 3-12, which provides tax relief to taxpayers residing in counties currently under State of Emergency due to major flooding and extensive wind damage caused by recent storms.
"I experienced first-hand the devastation in West Virginia's storm-damaged communities, and I listened as families from across our state shared their experiences," Tomblin said. "So many West Virginians have extended their helping hand to the victims of this disaster. For that I am grateful. With this order, we extend much needed tax relief to those affected by the recent storms so they can begin to rebuild and move forward with their lives."
The order suspends the 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 within the affected counties -- Doddridge, Harrison, Lincoln, Marion, Monongalia, Preston, Ritchie, Taylor and Wayne.
Tax exempt purchases authorized by Executive Order 3-12 apply to eligible purchases made on or after March 12, 2012 and on or before June 12, 2012. A person seeking to make a tax exempt purchase should file an Exemption Certificate and must attach a verification document to the completed Exemption Certificate.
In the case of mobile home purchases, the purchaser must attach a copy of the Federal Emergency Management Agency Housing Assistance Letter addressed to the person that was rendered homeless by the flooding.
In the case of purchases of building materials and supplies, the purchaser must attach a copy of 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.
"Governor Tomblin's actions to suspend the sales tax for certain items will greatly ease a heavy burden on citizens in flood disaster areas," State Tax Commissioner Craig Griffith said. "Eligible taxpayers can find the Exemption Certificate on our website or at any State Tax Department office."
The Exemption Certificate is available at www.WVTax.gov.
It also is available at the Taxpayer Services Division of the West Virginia State Tax Department, 1206 Quarrier Street, Charleston, W.Va., all State Tax Department field offices, local Disaster Recovery Locations, county court houses and municipal buildings in the affected areas, many local hardware and home supply stores and the offices of many mobile home dealers in or near the flood areas.
For additional information on these exemptions, see Legislative Rule 110-15I and emergency rule 110-15J of the Code of State Rules or contact the West Virginia State Tax Department, Taxpayer Services Division at 1-800-WVA-TAXS (1-800-982-8297) or 304-558-3333.
The State Tax Department is also allowing taxpayers in affected counties to apply for extensions to file and pay employer withholdings of personal income taxes, corporate net income taxes and business franchise taxes normally due between March 1 and March 31, 2012. The extension applies to individuals, businesses and employees of businesses approved for extension, and they must be able to prove they are located in the affected counties.
Qualified taxpayers should simply write "Federal Disaster Extension" on the return's first page and file by April 30, 2012.