The State of Emergency will no longer apply to the contiguous counties – except as noted below, and no longer applies to Boone and Logan Counties.  Counties now included in the State of Emergency and who are exempt from the Sales and Use Taxes for certain flood relief related products are: Calhoun, McDowell, Mercer, Mingo, Raleigh and Wyoming. 

“The recovery and rebuilding will be an ongoing effort for many of our families and communities.  Extending the State of Emergency and Sales and Use Tax exemption for the flood stricken areas will give this process the continuity and necessary support that is needed for residents to get their quality of life back as quickly as possible,” Gov. Joe Manchin said.      

The governor suspended the state’s sales and use taxes last month for flood victims’ purchases and installation of mobile homes, house trailers, modular homes or similar units as well as purchases of building materials necessary for repairs and cleanup.

In order to qualify for sales and use tax exemptions, the taxpayer must complete a Flood Exemption Certificate. The exemption certificates can be found at the West Virginia Tax Department’s Taxpayer Services Division, 1206 Quarrier Street, Charleston, West Virginia, all West Virginia State Tax Department field offices, local Disaster Recovery locations, county court houses and municipal buildings in the flood areas, at many local hardware and home supply stores and at the offices of many mobile home dealers in or near the flood areas.

For additional guidelines, visit the Flood Information page at www.wvtax.gov.