§11-5-13a. Application of exemption to finished goods in
(a) This section is intended to clarify the intent of the
Legislature and the citizens in establishing the exemption from ad
valorem property taxation granted by section one-c, article ten of
the West Virginia constitution and section thirteen of this article
as it pertains to goods held in warehouse facilities in this state
awaiting shipment to a destination outside this state. This
section codifies policies applied by agencies and departments of
this state upon which persons have relied. It is the intent of the
Legislature that the provisions of this section are to be liberally
construed in favor of a person claiming exemption from tax pursuant
to section one-c, article ten of the West Virginia constitution,
this section and section thirteen of this article.
(b) Goods which have been moved to a warehouse or storage
facility, at which no substantial alteration takes place, to await
shipment to a destination outside this state are deemed to be
moving in interstate commerce over the territory of the state and
therefore are exempt from ad valorem property tax and do not have
a tax situs in West Virginia for purposes of ad valorem taxation.
(c) Notwithstanding subsection (b) of this section, personal
property of inventories of natural resources shall not be exempt
from ad valorem taxation unless required by federal law.
(d) This section is intended to be declarative of the law as
of the enactment hereof and shall be fully retroactive.