West Virginia HB4028 exempts sales tax on construction materials for public school facilities.
West Virginia HB4028, known as the West Virginia Education Advancement Act, exempts sales tax on construction materials used in the construction, addition, alteration, repair, or improvement of public school facilities. This includes tangible personal property that becomes a permanent part of the building or structure. The bill clarifies that purchases not exempt include gasoline, special fuel, and items subject to motor vehicle sales tax. The purpose is to provide safe and secure schools for a healthy learning environment.
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