West Virginia Business Resource Directory

West Virginia Tax DepartmentFinancial AssistanceS t a t e w i d eProgram: Sales & Use Tax “Contractors Pass Through” ExemptionContactTaxpayer Services Division304.558.33331.800.982.8297TaxWVTaxAid@wv.govTargetAudienceFundingConstruction contractors who purchase building materials and tangiblepersonal property directly used by the contractor in a certified project forconstruction of a new or expanded warehouse or distribution facility under WVCode §11-15-9n, and Construction contractors who purchase building materialsand tangible personal property directly used by the contractor to constructfacilities directly used in the following business activities:1. Manufacturing2. Transportation3. Transmission of liquid, natural gas or electric power by pipes or wires4. Communication5. Production of natural resources6. Gas storage7. Generation or production or selling electric power8. Provision of a public utility service, or9. Operation of a utility service or the operation of a utility business.N/ATotal available: N/AMinimum or maximum amount a participant can receive:ApplicationProcessThe contractor will deliver to the vendor a properly completed specialcontractors exemption certificate, form CST-286, when making purchases.Deadlines: N/AW 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–59