By CHAD ABSHIRE
Gov. Earl Ray Tomblin today signed Executive Order No. 7-12, which extends tax relief to taxpayers residing in Logan and Mingo counties due to major flooding and extensive wind damage from severe storms.
“Storm-damaged communities around the state continue to rebuild and therefore, we must provide needed tax relief to help them move forward,” Tomblin said. “I am happy to provide this tax relief to bring additional support to the people of Logan and Mingo counties as the recovery process continues and normalcy returns.”
The counties originally receiving the tax relief were: Doddridge, Harrison, Lincoln, Marion, Monongalia, Preston, Ritchie, Taylor and Wayne. This was initiated by Executive Order 3-12.
According to a release from the West Virginia State Tax Department, the order suspends the consumer sales and service tax and use tax on purchases and uses of certain building construction materials and supplies, mobile homes, house trailers, modular homes and similar units that would substantially improve efforts to provide needed housing to affected citizens of West Virginia. The order also suspends the consumer sales and service tax and use tax on purchases pertaining to the restoration and reconstruction of storm-damaged properties within the affected counties.
The newest order is retroactive, meaning taxpayers in Logan and Mingo can also seek tax relief for purchases made on or after March 12, the release stated, and a person seeking to make a tax exempt purchase should file an Exemption Certificate and must attach a verification document to the completed Exemption Certificate.
• In the case of mobile home purchases, the purchaser must attach a copy of the Federal Emergency Management Agency (FEMA) Housing Assistance Letter addressed to the person that was rendered homeless by the flooding.
• In the case of purchases of building materials and supplies, the purchaser must attach a copy of the FEMA Housing Assistance Letter or a copy of proof of settlement of an insurance claim for flood damage or an insurance adjuster’s record of damage inspection.
“We fully support Governor Tomblin’s actions to suspend the sales tax for certain items,” Craig Griffith, State Tax Commissioner, said. “Citizens in these 11 counties are working tirelessly to recover, and we hope this relief can help ease the burden.”
The Exemption Certificate is available at www.wvtax.gov or at any state tax department office.
For additional information on these exemptions, see Legislative Rule 110-15I and emergency rule 110-15J of the Code of State Rules or contact the West Virginia State Tax Department, Taxpayer Services Division at 1-800-WVA-TAXS (1-800-982-8297) or 304-558-3333.