West Virginia - Wild and Wonderful

About West Virginia

West Virginia is noted for its mountains and diverse topography, its historically significant logging and coal mining industries, and its political and labor history. It is one of the most densely karstic areas in the world, making it a choice area for recreational caving and scientific research.


West Virginia is full of opportunity for any business with a growing economy and a highly dedicated workforce. Whether you are running an existing business or thinking of starting a new business you can find all of the information you need throughout this business section.


West Virginia is fortunate to have a tremendous education system with a high standard of excellence. Please use the information provided here to learn more about the wealth of educational opportunities in our great state.


West Virginia is home to one of the finest workforces in the country based on our hard work and commitment to quality. Whether you are looking for new job opportunities, enhancing your job skills or researching future employment trends you can find all of the information you need throughout this employment section.


West Virginia offers the perfect balance of a rural and urban setting that suits a variety of lifestyles. This is a state where you can go whitewater rafting in the morning, go to an art exhibit in the afternoon and attend a concert in the evening. Whether you just moved to the Mountain State or your family has been here since it was founded, you are part of our community.


Maintaining proper health is vital to ensuring the highest quality of life possible. West Virginia strives to provide one of the best health care systems in the country that is affordable and available to all residents of the state. This section contains numerous resources to assist you in accessing the health care services provided in the state.


Exhilarate in the lasting beauty and natural wonder scattered throughout West Virginia. From unmatched outdoor recreation to world-class resorts, breathtaking scenery and a variety of cultural and historic attractions, West Virginia is an ideal spot to plan your next adventure. Discover for yourself what makes West Virginia wild and wonderful.

 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.

Contact Information

Kimberly Osborne