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WV HB4028

Bill

Official Source

Status

Enrolled

3/10/2026

Primary Sponsor

Clay Riley

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates the "West Virginia Education Advancement Act" providing sales and use tax exemptions for construction contractors building public school facilities
  • Exempts purchases of building materials, tangible personal property, and services used in constructing public elementary, secondary, and vocational school facilities from state and municipal sales taxes
  • Extends the exemption to repairs, maintenance, and refurbishment of both public and private school facilities
  • Defines "building materials" as tangible property that becomes a permanent part of the structure, excluding tools and construction equipment
  • Explicitly excludes gasoline, special fuels, and motor vehicle purchases from the tax exemption

Legislative Description

Relating to sales tax on construction materials

Taxation

Last Action

To Governor 3/11/2026 - Senate Journal

3/11/2026

Committee Referrals

Finance1/30/2026
Finance1/14/2026

Full Bill Text

No bill text available