West Virginia Business Resource Directory

West Virginia Tax DepartmentFinancial AssistanceS t a t e w i d eProgram: Consumers Sales and Service Tax and Use-Tax Exemption for Purchasesof Tangible Personal Property and Services Directly Used in ManufacturingContactTaxpayer Services Division304.558.33331.800.982.8297TaxWVTaxAid@wv.govTargetAudienceFundingManufacturers who purchase tangible personal property or taxable servicesdirectly used in manufacturing.N/ATotal available: N/AMinimum or maximum amount a participant can receive:ApplicationProcessThe exemption may be asserted through a direct pay permit procedure tothrough a pay and refund procedure.Deadlines:Consumers sales and service tax and use tax exemptions are typically assertedat the time of purchase, but may also be asserted through a pay and refundprocedure.DescriptionEligibleApplicantsRestrictionsExemption from 6% sales & use tax for tangible personal property & servicesdirectly used in manufacturing.Manufacturers who purchase tangible personal property or taxable servicesdirectly used in manufacturing.Failure to fulfill statutory requirements may result in denial of the exemption.W E S T V I R G I N I A D E V E L O P M E N T O F F I C E D–33