West Virginia Enacts Repair, Remodeling, and Maintenance of Aircraft Exemption

West Virginia has enacted a consumers sales and service tax exemption for purchases of certain services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft. The exemption includes the following types of sales:

• Sales of aircraft repair, remodeling, and maintenance services, or to an engine or other component part of an aircraft;
• Sales of tangible personal property that is permanently affixed or permanently attached as a component part of an aircraft, as part of the repair, remodeling, or maintenance service; and
• Sales of machinery, tools, or equipment directly used or consumed exclusively in the repair, remodeling, or maintenance of aircraft, aircraft engines, or aircraft component parts for an aircraft, or used exclusively in combination with the purposes specified in this provision and in Section 11-15-9(a)(33) of West Virginia code

To claim the exemption, a person must first pay the vendor tax and then apply to the Tax Commissioner for a refund or credit, or, as a second option, give the vendor their West Virginia direct pay permit number. If a person has a right to claim the exemption, they may apply to the Tax Commissioner to use an exemption certificate. If granted, the person can use the exemption certificate in lieu of paying tax and filing a refund claim.

This exemption applies to sales made on and after September 1, 2021. (S.B. 305, Laws 2021, effective June 21, 2021)