OLL-BACK TAXES
R
Roll-back taxes should only be implemented as
a means of funding farmland protection programs.
The maximum time period roll-back taxes should
be assessed is five years.
ALUE-ADDED TAXES
V
We oppose value-added taxes.
EATH TAX
D
Farm Bureau supports the permanent repeal of
the Inheritance Tax (also known as Death Tax or
Estate Tax) on the state and federal level.
GRICULTURAL OPERATIONS &
A
INCOME & SALES TAX
WVFB supports continuation of the Sales
and Use Tax Exemption for Agriculture. When
materials and/or equipment are consumed in the
production of wealth in the form of food and fiber
they should be exempt from sales and use taxes.
Farmers are being unfairly assessed taxes on
the purchase of ATVs for farming purposes. We
recommend the following change to WV Code
11-15-36, subsection F (Exemptions), adding a
ninth exemption: “The tax imposed by this section
does not apply to the registration of an all-terrain
vehicle owned and titled in the name of a resident
of this state who is a farmer, if the applicant is
purchasing the all-terrain vehicle for use in his/her
farming operations.”
EST VIRGINIA SALES AND
W
SERVICE TAX AND USE TAX
EXEMPTION CERTIFICATE
Currently this certificate is completed by the
consumer and kept on file by the supplier for
all exempt sales on or after July 1 biennially.
We recommend the law be changed to require
completion of this certificate every five years,
rather than every two years.
EVERANCE & EXCISE TAXES
S
Severance taxes and excise taxes should be
reviewed with respect to necessity as a source of
revenue. All timber severance and excise taxes
should be dedicated to the Division of Forestry
rather than general revenue. Timber excise tax
should include a $15,000 tax exemption for small
producers.
GRICULTURE & B&O TAXES
A
WVFB supports the repeal of all B&O taxes.
IGHWAY USER TAXES
H
Highway User Taxes should only be allocated
for highway maintenance and construction, not
paved bicycle and walking trails.
OMESTEAD TAX EXEMPTION
H
Farm Bureau favors the Homestead Tax
Exemption to be limited to senior citizens, and
those legally disabled as determined by the
Social Security Administration and/or Veterans
Administration, who have been residents for
at least five years. We support increasing the
exemption to $40,000 and adjusting it periodically
for inflation.
TATE INCOME TAX EXEMPTIONS
S
Farm Bureau asks that the state income tax be
amended so personal exemptions and deductions
are the same as in the federal law.
OUNTY FIRE BOARDS
C
West Virginia Farm Bureau supports the
formation of county fireboards and the elimination
of surcharges on insurance policies.
AX ON FLAVORED MILK
T
Farm Bureau considers flavored milk an
agricultural commodity, not a soft drink, and
favors amending the state soft drink tax law to
exempt flavored milk.
GRICULTURAL USE STRUCTURES
A
Farm Bureau supports a real property tax
exemption on structures used for agricultural
production facilities.
NEMPLOYMENT COMPENSATION
U
TAX ON PRODUCERS OF
AGRICULTURAL COMMODITIES
We oppose the extension of the unemployment )х