To aid in the reconstruction of property damaged or destroyed in the flooding of Spring, 2004, West Virginia governor Bob Wise has signed an executive order exempting all construction materials directly consumed in the rebuilding of flood-damaged structures. This exemption applies to most permanent fixtures but does not include non-essential or luxury items such as swimming pools or hot tubs. The exemption also includes mobile homes purchased by a party rendered homeless by the flooding. The interested parties can apply for the exemption certificate at locations throughout the state, including some hardware stores. Purchases made between May 25th, 2004 and August 31st, 2004 are eligible for this exemption.(Executive Order 10-04; Special Notice 04-02, WV State Tax Dept., June 2004)