Bill > HB5177

This bill establishes a state sales tax rebate for builders constructing "eligible modest dwellings," which are defined as newly built, single-family homes in West Virginia with 1,600 square feet or less of heated living space, on a lot between 0.5 and 1.0 acre, using only standard windows and doors, and intended for retail sale to an end purchaser. The rebate is limited to the state's six percent sales tax on specific "eligible materials" used in construction, with fixed quantity limits for items like lumber, roofing, siding, drywall, and basic fixtures, and requires these materials to be purchased from "in state suppliers," meaning businesses physically located in West Virginia that collect and remit sales tax. Municipalities can voluntarily opt into the program to offer rebates on their local sales taxes, and the State Tax Department will administer these rebates. Builders must submit documentation and the dwelling must be inspected before the rebate can be claimed, and severe penalties, including repayment of the rebate, civil penalties, and potential exclusion from future programs, are outlined for submitting false information. The bill also specifies that subcontractors involved in concrete, masonry, electrical, plumbing, and drywall work must provide affidavits confirming their materials were purchased from in-state suppliers and incorporated into the home, and the State Tax Commissioner is tasked with creating rules for the program's administration, including application processes, documentation standards, inspections, and enforcement.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5177&year=2026&sessiontype=RS&btype=bill