West Virginia Enacts Law Exempting School Construction Materials From Sales and Use Taxes

The West Virginia Governor signed a law to amend the state code by exempting building materials used in public school facility construction from sales and use taxes when purchased by contractors on behalf of qualified entities. The law includes clarifying that the exemption applies to materials that become a permanent part of the school facility, but excludes tools, construction equipment, and items that don’t become part of the realty. The law takes effect July 1. [H.B. 4028, enacted 04/01/26]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.