Senate Bill No. 148
(By Senators Dittmar, Tomblin, Mr. President, Anderson, Bailey,
Blatnik, Boley, Bowman, Buckalew, Chafin, Craigo, Deem, Dugan,
Grubb, Helmick, Jackson, Kimble, Love, Macnaughtan, Manchin,
Miller, Minear, Oliverio, Plymale, Ross, Schoonover, Scott,
Sharpe, Wagner, Walker, Whitlow, Wiedebusch, Wooton and Yoder)
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[Introduced January 25, 1996;
referred to the Committee on Finance].
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A BILL to amend article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, by
adding thereto a new section, designated section nine-f,
relating to consumers sales and service tax; exemptions;
applications; and providing a limited exemption from the
consumers sales tax to purchasers of replacement mobile homes
and purchasers of materials for repair and replacement of
primary residences damaged or destroyed by floodwater.
Be it enacted by the Legislature of West Virginia:
That article fifteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section nine-f,
to read as follows:
ARTICLE 15. CONSUMERS SALES TAX.
§11-15-9f. Exemptions; temporary flood relief; application;
refunds.
Certain sales of mobile homes to be utilized by the purchaser
as a replacement for a principal year-round residence or dwelling
destroyed or rendered uninhabitable by floodwater and aggregated
sales of five hundred dollars or more of merchandise, including,
but not limited to, building materials, supplies and appliances
used for the repair or replacement of flood damage to a principal
year-round residence or dwelling are exempt from the taxes imposed
by this article during the period from the nineteenth day of
January, one thousand nine hundred ninety-six through the fifteenth
day of April, one thousand nine hundred ninety-six.
In order to qualify for the exemption provided by this
section, a purchaser must make application and affidavit to the
office of emergency services, on a form to be immediately
prescribed by the state tax commissioner, certifying the type,
extent and date of damage to the purchaser's primary year-round
residence or dwelling. After conducting any investigation required
by the circumstances, the office of emergency services shall issue to the purchaser one or more exemption vouchers, as required, on a
form to be immediately prescribed by the state tax commissioner,
which shall serve as a certificate of exemption from the tax
imposed by this article and shall be accepted by any state vendor
in lieu of such tax, when properly completed and executed by the
purchaser.
Notwithstanding the forgoing, any purchaser of a qualifying
mobile home or qualifying material who does not obtain exemption
from taxation at the time of purchase may apply to the state tax
commissioner for a refund of such tax. The state tax commissioner
is authorized and directed to refund such tax to a qualifying
purchaser who makes application for refund on or before the first
day of July, one thousand nine hundred ninety-six, together with
satisfactory proof of payment, date of payment, loss, date of loss
and qualification for exemption.
This exemption applies to the repair and replacement of
primary residences located in those counties in which the governor
has declared a state of emergency to exist in January, one thousand
nine hundred ninety-six, namely the counties of Hancock, Brooke,
Ohio, Marshall, Wetzel, Tyler, Pleasants, Wood, Jackson, Mason,
Cabell, Wayne, Jefferson, Berkeley, Morgan, Hampshire, Hardy,
Pendleton, Pocahontas, Greenbrier, Summers, Nicholas, Webster, Randolph, Tucker, Preston, Grant and Mineral.
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