West VirginiaWest Virginia law lets contractors use tax exemptions for school projects
Since July 1, 2026, contractors may use a public school buyer’s tax exemption for covered project purchases if that buyer qualifies under a separate tax rule.
What it does
Contractors may use a qualifying school buyer’s tax exemption for covered purchases used in public school construction, repair, or improvement. Gasoline and special fuel are excluded.
Argument forContractors may be able to use a qualifying school buyer’s tax exemption on covered project purchases, which could reduce the buyer’s tax burden.
Argument againstBecause gasoline and special fuel are excluded, school projects may still owe sales tax on those purchases, limiting the tax relief available.
More detail
The law allows contractors to use a qualifying school buyer’s tax exemption for certain project purchases. The rule covers contractors working on a public elementary, secondary, or vocational school facility used mainly for instruction, administration, or extracurricular activities. The school buyer must qualify for the exemption under §11-15-9(a)(6)(B). Gasoline and special fuel are excluded. Building materials must become part of the property; tools and construction equipment do not count as building materials. The rule took effect July 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 29Chapter 282, Acts, Regular Session, 2026Latest
- Apr 1Approved by Governor Patrick Morrisey 4/1/2026Major
- Mar 14Approved by Governor Patrick Morrisey 4/1/2026 - House JournalMajor
- Mar 14Approved by Governor Patrick Morrisey 4/1/2026 - Senate JournalBecame Law
- Mar 11To Governor 3/11/2026 - Senate JournalTo Governor
- Mar 11To Governor 3/11/2026Minor
- Mar 11House Message received
- Mar 10Completed legislative action
- Vote recorded PASSAGE-SENATE AMENDED HB. Result: pass.Lower
- Vote recorded EFFECT Jul 01, 2026. Result: pass.Lower
- Mar 10Communicated to Senate
- Mar 10Effective July 1, 2026 (Roll No. 375)
- Mar 10House concurred in Senate amendment and passed bill (Roll No. 374)
- Mar 10House received Senate message
- Mar 9Senate requests House to concur
- Vote recorded Passage. Result: pass.Upper
- Vote recorded Effective July 1, 2026. Result: pass.Upper
- Mar 9Effective July 1, 2026 (Roll No. 370)
- Mar 9Passed Senate with amended title (Roll No. 369)Passed Senate
- Mar 9Read 3rd timeMinor
- Mar 9On 3rd reading
- Mar 6Read 2nd timeMinor
- Mar 6On 2nd reading
- Mar 5Read 1st timeMinor
- Mar 5On 1st reading
- Mar 4Reported do pass, with title amendmentMinor
- Jan 30To FinanceMinor
- Jan 30To FinanceMinor
- Jan 30Introduced in SenateMinor
- Jan 28Communicated to Senate
- Vote recorded PASSAGE. Result: pass.Lower
- Vote recorded EFFECT Jul 01, 2026. Result: pass.Lower
- Jan 28Effective July 1, 2026 (Roll No. 22)
- Jan 28Passed House (Roll No. 21)Passed House
- Jan 28Read 3rd timeMinor
- Jan 27On 3rd reading, Special Calendar
- Jan 27Read 2nd timeMinor
- Jan 27On 2nd reading, Special Calendar
- Jan 26On 2nd reading, Special Calendar
- Jan 23Read 1st timeMinor
- Jan 23On 1st reading, Special Calendar
- Jan 22By substitute, do pass
- Jan 14To House FinanceMinor
- Jan 14Introduced in HouseMinor
- Jan 14To FinanceMinor
- Jan 14Filed for introductionIntroduced
Taxes & BudgetEducation