This bill proposes the addition of a new article, 11-15-9v, to the Code of West Virginia, which establishes a sales and use tax exemption for materials and appliances used in the manufacture of certain manufactured homes that are designed for permanent affixation to a permanent foundation. To qualify for this exemption, the manufactured homes must meet specific criteria, including being intended for residential use, constructed in a climate-controlled environment, and including major appliances such as refrigerators, stoves, dishwashers, washers, and dryers at the time of manufacture. The bill also defines what constitutes a permanent foundation and outlines the scope of the exemption, which includes raw materials and major appliances incorporated into the manufactured home.

Additionally, the bill includes provisions for certification requirements for manufacturers claiming the exemption, penalties for false claims or misrepresentation, and the potential for disqualification from future exemptions for violations. The Tax Commissioner is granted rulemaking authority to implement and enforce the provisions of this section. The exemption does not apply to materials or appliances used in manufactured homes that do not meet the specified criteria, ensuring that only qualifying homes benefit from the tax relief.

Statutes affected:
Introduced Version: 11-15-9v