170. IMPACT FEES
West Virginia Farm Bureau believes impact fees
should be used in growth counties for necessary
infrastructure and for farmland protection programs.
The application of impact fees should not be included in
property values.
than every two years.
171. FOOD TAX
West Virginia Farm Bureau supports reinstating the
food tax as a broad based tax.
177. SEVERANCE & EXCISE TAXES
West Virginia Farm Bureau believes 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.
172. ROLL-BACK TAXES
West Virginia Farm Bureau is opposed to any rollback taxes.
178. AGRICULTURE & B&O TAXES
West Virginia Farm Bureau supports the repeal of all
B&O taxes.
173. VALUE-ADDED TAXES
West Virginia Farm Bureau opposes valueadded taxes.
179. HIGHWAY USER TAXES
West Virginia Farm Bureau believes highway user
taxes should only be allocated for highway maintenance
and construction, not paved bicycle and walking trails.
174. DEATH TAX
West Virginia Farm Bureau supports the permanent
repeal of the Inheritance Tax (also known as Death Tax
or Estate Tax) on the state and federal level.
175. AGRICULTURAL OPERATIONS & INCOME
& SALES TAX
West Virginia Farm Bureau 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.”
176. WEST VIRGINIA SALES AND SERVICE
TAX AND USE TAX EXEMPTION CERTIFICATE
Currently the West Virginia Sales and Service Tax
and Use Tax Exemption certificate is completed by the
consumer and kept on file by the supplier for all exempt
sales on or after July 1 biennially. West Virginia Farm
Bureau recommends the law be changed to require
completion of this certificate every five years, rather
38 West Virginia Farm Bureau News
180. HOMESTEAD TAX EXEMPTION
West Virginia Farm Bureau favors the Homestead
Tax Exemption to be limited to senior citizens, and
to those legally disabled as determined by the Social
Security Administration and/or Veterans Administration,
and who have been residents for at least five years.
We support increasing the exemption to $40,000 and
adjusting it periodically for inflation.
181. STATE INCOME TAX EXEMPTIONS
West Virginia Farm Bureau asks that the state income
tax be amended so personal exemptions and deductions
are the same as in the federal law.
182. COUNTY FIRE BOARDS
West Virginia Farm Bureau supports the formation of
county fireboards and the elimination of surcharges on
insurance policies
183. TAX ON FLAVORED MILK
West Virginia 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.
184. AGRICULTURAL USE STRUCTURES
West Virginia Farm Bureau supports a real property
tax exemption on structures used for agricultural
production facilities.