HB5350

Exempts sales and use tax on materials and appliances used in manufacturing certain manufactured homes in West Virginia.

West Virginia HB5350 exempts sales and use tax on materials and appliances used in the manufacture of certain manufactured homes designed for permanent affixation to a permanent foundation. The exemption applies to raw materials, component parts, and major appliances installed during the manufacturing process. Major appliances include refrigerators, stoves, dishwashers, washers, and dryers. The exemption does not apply to materials or appliances used in homes not designed for permanent affixation or sold separately after manufacture.