Flood Victims Can Seek Tax Relief During Recovery Effort 

CHARLESTON, W.Va.— Through Executive Orders 4-10 and 7-10, Gov. Joe Manchin has suspended the state’s sales and use taxes 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 caused by June inclement weather and bottled water and cleanup supplies. The suspension pertains to purchases for Lewis, Logan, McDowell, Mingo, and Wyoming counties only and expires August 13, 2010.

“West Virginia families are slowly recovering from disastrous storms,” Gov. Manchin said. “By exempting flood victims from paying sales and use tax on their new mobile homes, or the materials needed to repair their homes, we can help them focus their attention on their most immediate needs while offering a financial fresh start.”

Mobile homes and building materials -- In order to qualify for sales and use tax exemptions on mobile homes and building materials, 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 as well as online at www.wvtax.gov. 

In the case of mobile home purchases and installation, 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 an insurance adjuster’s record of damage inspection.

Flood victims or their contractors must provide each vendor with a copy of the completed exemption certificate in order to not pay sales or use tax on building materials at the time of the purchase. Those who have made purchases prior to completing an exemption certificate can claim a refund by filing form WV/CST-240 with the State Tax Department and must attach the necessary documentation such as a copy of the FEMA Housing Assistance Letter or an insurance adjuster’s record of damage inspection.

Examples of materials and supplies that may be purchased tax exempt include, but are not limited to: bathtubs; brick; cement block; central air/heating; doors, interior and exterior; hot water heaters; kitchen cabinets and counters; bottled water; insulation; lumber; nails and screws; plywood; paint; plumbing supplies and fixtures; cleaning supplies; and, windows.

The exemption for building materials does not apply to the replacement or repair of tangible personal property that, although destroyed, is not classified as a permanent fixture to the structure.

Containerized water and cleaning supplies -- Containerized water or cleaning supplies for flood relief that are purchased in Logan, McDowell, Mingo, Wyoming County and Lewis County are tax exempt, and the purchaser is not required to provide an exemption certificate for purchases of these items.

For additional guidelines, visit the Administrative Notices page at www.wvtax.gov.

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