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WV HB5350

Bill

Official Source

Status

Introduced

2/9/2026

Primary Sponsor

Gary Howell

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates a sales and use tax exemption for materials, component parts, and building materials used to manufacture homes designed for permanent foundation attachment in West Virginia
  • Requires qualifying manufactured homes to be constructed in enclosed climate-controlled buildings and include major appliances (refrigerator, stove/oven, dishwasher, washer, and dryer) at time of manufacture
  • Manufacturers must certify under penalty of law that each home meets all requirements, with certification forms prescribed by the Tax Commissioner
  • Violations involving false claims result in payment of owed taxes plus interest, a civil penalty equal to 2 times the avoided tax amount, and potential disqualification from the exemption for up to 5 years
  • Exemption does not apply to homes not designed for permanent foundations, homes not built in climate-controlled facilities, or appliances sold separately after manufacture

Legislative Description

Exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes.

Taxation

Last Action

To House Finance

2/9/2026

Committee Referrals

Finance2/9/2026

Full Bill Text

No bill text available