West Virginia2026Enacted

HB4028

Sales Tax Exemption for Public School Construction Materials

Last scannedAug 22, 2026, 11:08 AM

In one sentence

Starting July 1, 2026, this law removes sales tax on building materials and services used to construct or improve public school facilities in West Virginia.

Exempts purchases of building materials from sales and use taxes when they are installed into a public school facility.
Allows contractors performing work for schools to buy these materials without paying tax if the school would be exempt had it bought them directly.
Defines 'building materials' as items that become a permanent part of the structure, such as devices or appliances attached during construction.
Excludes tools and movable equipment from this exemption because they do not stay with the building after work is done.

Contractors who build, alter, repair, or improve public school facilities in West Virginia.
Public schools that purchase contracting services for new construction or facility improvements.
Suppliers of tangible personal property used directly in the construction of these school buildings.

This exemption does not apply to gasoline and special fuel used during construction.
Tools and construction equipment that do not become a permanent part of the building are not exempt from sales tax under this rule.
The effective date is July 1, 2026; purchases made before this date follow previous rules.

Plain language

Building materials: Tangible items like devices or appliances that are installed into a building and become a permanent part of it, excluding tools and movable equipment.
Contracting: The work performed by persons who build, alter, repair, or improve structures as defined in state tax law.

Official record

Validated

Relating to sales tax on construction materials

Official activity