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WV
Manufacturing Sales Tax Exemption
Exempts West Virginia manufacturing materials and equipment from state and municipal sales and use tax.
About this program
West Virginia's Manufacturing Sales Tax Exemption exempts purchases of materials and equipment directly used in manufacturing from the state consumers sales and use tax and municipal sales tax. Eligible purchases include building materials and process equipment purchased for construction of a manufacturing facility when directly used in manufacturing activity.
Eligibility
Eligible applicants are manufacturers purchasing materials, equipment, building materials, or process equipment directly used in manufacturing activity in West Virginia.
Requirements
- Purchaser must be engaged in manufacturing activity.
- Materials or equipment must be directly used in manufacturing.
- Eligible purchases may include building materials and process equipment for a manufacturing facility.