Relating to sales tax on construction materials

Summary

The bill changes West Virginia’s sales‑tax code so that contractors who purchase building materials, supplies, computers, and other tangible personal property for public‑school projects can claim the same exemption the school district would have claimed. It also clarifies who may assert the exemption, excludes gasoline and special fuel, and sets out special rules for nonprofit youth groups and natural‑gas infrastructure. The change takes effect July 1, 2026.

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