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Senate finance panel advances tax-exemption for school construction materials
Summary
The Senate Finance Committee reported a committee substitute for House bill 40 28 to the full Senate, recommending passage of a measure that would exempt certain construction materials used on public elementary, secondary and vocational school facilities from state and municipal sales and use taxes.
The West Virginia Senate Finance Committee on a voice vote reported a committee substitute for House bill 40 28 to the full Senate with the recommendation that it pass.
Committee counsel told members the bill would exempt from state sales tax and municipal sales and use tax “certain construction materials that are used to construct, alter, repair, or improve a new or existing public school facility that is elementary, secondary, or vocational.” Counsel said the House passed the measure 95–0.
The bill defines “building materials” as tangible personal property, including devices or appliances used by builders, contractors or landowners, that become a permanent part of a building or are consumed in construction. Counsel said the definition explicitly excludes tools and equipment that do not become part of the finished facility.
Senior senator from the eighth moved the committee substitute be reported to the full Senate; the motion carried by voice vote. Counsel offered a title amendment, which the committee adopted by voice vote.
The committee’s action sends the bill to the full Senate for further consideration; committee records do not show a roll-call tally for the committee votes.
