West Virginia legislation · 2026 Regular Session
West Virginia HB5350: Exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes.
Status: Introduced, February 9, 2026
What the bill says
To amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-15-9v, relating to sales and use tax exemptions; exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes designed for permanent affixation to a permanent foundation; establishing construction, appliance, and certification requirements; defining permanent foundation; providing penalties for false claims or misrepresentation; authorizing disqualification from future exemptions; and granting rulemaking authority to the Tax Commissioner. artic.
From the introduced text, February 9, 2026:
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-15-9v, relating to sales and use tax exemptions; exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes designed for permanent affixation to a permanent foundation; establishing construction, appliance, and certification requirements; defining permanent foundation; providing penalties for false claims or misrepresentation; authorizing disqualification from future exemptions; and granting rulemaking authority to the Tax Commissioner. article 15. consumer sales and service tax. §11-15-9v. Sales and use tax exemption for materials and appliances used in the manufacture of certain manufactured homes. (a) Exemption created. Notwithstanding any other provision of this code, sales and use tax shall not be imposed upon the sale, purchase, or use of tangible personal property that is incorporated into the manufacture of a manufactured home that meets all requirements of this section. (b) Eligible manufactured home. (1) To qualify for the exemption under this section, the manufactured home (3) Be intended for use as a residential dwelling; (4) Be constructed in an enclosed climate controlled building during the manufacturing process; and (5) Include, at the time of manufacture, the major appliances listed in subsection (c) of this section. (c) Major appliances required. The manufactured home shall include the following major appliances, which …