Sales tax rebate for qualifying materials used in the construction of modest homes of 1 600 square feet or less

HB 5177 creates a state sales tax rebate for builders constructing modest homes under 1,600 square feet in West Virginia. The bill provides a rebate equal to the state's 6% sales tax paid on qualifying building materials purchased from in-state suppliers, subject to strict fixed quantity limits (e.g., 174 sheets of sheathing, 475 pieces of lumber). Builders must use only specified materials, retain documentation for 60 months, and receive approval after the home is sold and inspected. The rebate excludes municipal taxes unless a municipality voluntarily participates, and materials like basement finishes or out-of-state purchases are ineligible.