West Virginia has issued guidance on amendments to the tax code section that governs a contractor’s right to assert exemptions to which the principal is entitled. The most recent amendment (S.B. 247, Laws 2011) allows contractors to, if the purchaser of the contractor services is entitled to, claim an exemption for purchases of specified tangible personal property that is installed in, or directly used or consumed in, the construction or expansion of a qualifying warehouse or distribution facility that employs at least 300 full-time employees. Contractors may claim the exemption by filing a refund claim after paying the sales tax, or using Form WV CST-286 (Special Contractors Exempt Purchase Certificate) if the principal has a direct pay permit. This exemption does not apply to purchases of gasoline or special fuel. The guidance document also reviews the application of the refundable exemption enacted in 2007 for specified contractor and subcontractor purchases. (Administrative Notice, West Virginia State Tax Department, November 3, 2011)