Mingo County Redevelopment Authority
Tax Exemptions

Tax Exemptions

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  • Manufacturing Sales Tax Exemption – Purchases of materials and equipment for direct use in manufacturing are exempt from the 6% sales and use tax, including building materials and process equipment purchased for construction of a manufacturing facility.
  • Sales Tax Exemption for Certain Warehouse and Distribution Centers – Purchases of construction materials and material handling equipment in qualified warehouse and distribution centers are exempt from the WV Sales and Use Tax.
  • The Freeport Amendment – This Amendment exempts property from the WV ad valorem property tax in two ways: (1) manufactured products produced in WV and stored in the state for a short time before moving into interstate commerce are exempt from property tax; and (2) goods transported into WV from outside of the state, which are held for a short time in a warehouse and then shipped to a destination outside of WV, are exempt from the property tax.
  • Lodging Exemption – For lodging stays in excess of 30 consecutive days per person at the same facility, there is an exemption from the state Consumer Sales and Service Tax (6%) and exemption from the local Hotel/Motel Tax (tax rate varies per region).