CHARLESTON, W.Va. - Gov. Earl
Ray Tomblin today signed Executive Order No. 9-12, which
extends existing tax relief to taxpayers residing in eleven
counties that suffered major flooding and extensive wind
damage caused by March 2012 storms.
"Families and businesses continue to restore what Mother
Nature quickly and swiftly destroyed," Tomblin said. "With
many West Virginians just now receiving insurance claim
assistance, reconstruction efforts can be substantially
furthered by continuing to waive the sales tax on certain
building materials and supplies needed to restore life to
normalcy."
Executive Order 9-12 extends Executive Orders 3-12 and 7-12
through July 14, 2012. The order continues to suspend 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 and to restore
and reconstruct storm-damaged properties within the affected
counties of:
Tax exempt purchases authorized
by Executive Order 9-12 apply to eligible purchases made on
or after March 2, 2012 and on or before July 14, 2012. 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 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.
The Exemption Certificate is
available at www.WVTax.gov. It also is available at the
Taxpayer Services Division of the West Virginia State Tax
Department, 1206 Quarrier Street, Charleston, W.Va., all
State Tax Department field offices, county court houses and
municipal buildings in the affected areas, many local
hardware and home supply stores and the offices of many
mobile home dealers in or near the flood areas.
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.