Gov. Earl Ray Tomblin today signed Executive Order No. 9-12, which extends existing tax relief to taxpayers residing in eleven counties that suffered major flooding and extensive wind damage caused by March 2012 storms.
"Families and businesses continue to restore what Mother Nature quickly and swiftly destroyed," Tomblin said. "With many West Virginians just now receiving insurance claim assistance, reconstruction efforts can be substantially furthered by continuing to waive the sales tax on certain building materials and supplies needed to restore life to normalcy."
Executive Order 9-12 extends Executive Orders 3-12 and 7-12 through July 14, 2012. The order continues to suspend 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 of:
Doddridge, Harrison, Marion, Monongalia, Preston, Ritchie, Taylor, Lincoln, Logan, Mingo and Wayne.
Tax exempt purchases authorized by Executive Order 9-12 apply to eligible purchases made on or after March 2, 2012 and on or before July 14, 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 FEMA 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.
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, 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.