West Virginia legislation · 2026 Regular Session
West Virginia HB4028: Relating to sales tax on construction materials
Status: Signed into law, April 1, 2026
What the bill says
An act to amend and reenact §11-15-8d of the Code of West Virginia, 1931, as amended, relating to sales tax exemption for certain materials used in construction of public school facilities; defining terms; exempting certain materials used in construction of public school facilities from sales and use taxes; and setting an effective date. ARTICLE 15. CONSUMERS SALES AND SERVICE TAX. §11-15-8d. Limitations on right to assert exemptions. (a) Persons who perform "contracting" as defined in §11-15-2 of this code or persons acting in an agency capacity may not assert any exemption to which the purch.
From the enrolled text, March 10, 2026:
AN ACT to amend and reenact §11-15-8d of the Code of West Virginia, 1931, as amended, relating to sales tax exemption for certain materials used in construction of public school facilities; defining terms; exempting certain materials used in construction of public school facilities from sales and use taxes; and setting an effective date. ARTICLE 15. CONSUMERS SALES AND SERVICE TAX. §11-15-8d. Limitations on right to assert exemptions. (a) Persons who perform "contracting" as defined in §11-15-2 of this code or persons acting in an agency capacity may not assert any exemption to which the purchaser of such contracting services or the principal is entitled. Any statutory exemption to which a taxpayer may be entitled is invalid unless the tangible personal property or taxable service is actually purchased by such taxpayer and is directly invoiced to and paid by such taxpayer. This section does not apply to purchases by an employee for his or her employer, purchases by a partner for his or her partnership or purchases by a duly authorized officer of a corporation, or unincorporated organization, for his or her corporation or unincorporated organization so long as the purchase is invoiced to and paid by the employer, partnership, corporation or unincorporated organization. (b) Transition rule. -- This section does not apply to purchases of tangible personal property or taxable …