The bill amends the Code of West Virginia to establish a sales tax exemption for certain materials used in the construction, alteration, repair, or improvement of public school facilities. Effective July 1, 2026, the bill specifies that purchases of services and building materials, excluding gasoline and special fuel, will not be subject to sales tax if the purchaser is an entity eligible for exemption under existing law. This exemption aims to reduce the financial burden on entities involved in the construction and improvement of public school facilities.

Additionally, the bill defines "building materials" as tangible personal property that becomes a permanent part of a public school facility, while explicitly excluding tools and construction equipment. It also clarifies the definition of "school facility" as real property primarily used for educational purposes by public schools. This legislative change is intended to facilitate the development and enhancement of educational infrastructure in West Virginia by providing financial incentives for construction projects related to public schools.

Statutes affected:
Committee Substitute: 11-15-8d
Introduced Version: 11-13NN-1, 11-13NN-2, 11-13NN-3, 11-13NN-4, 11-13NN-15
Engrossed Committee Substitute: 11-15-8d
Enrolled Committee Substitute: 11-15-8d