---
type: "Bill"
title: "Relating to sales tax on construction materials"
description: "Relating to sales tax on construction materials"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2026"
identifier: "HB 4028"
citation: "West Virginia HB 4028 (2026)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Riley"]
version_count: 5
action_count: 40
vote_count: 5
first_action: "2026-01-14"
last_action: "2026-06-29"
source: "openstates"
source_identifier: "ocd-bill/28b625c1-d077-4699-ae7c-179f07fb57da"
source_url: "https://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4028&year=2026&sessiontype=RS&btype=bill"
source_hash: "b95f9fd2f361e1cf3a2530d101c56f181ebc422aedf16b4868adde228fe7a265"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia HB 4028 (2026) — Relating to sales tax on construction materials

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4028%20sub1.htm&yr=2026&sesstype=RS&i=4028)
2. **Engrossed Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4028%20sub1%20eng.htm&yr=2026&sesstype=RS&i=4028)
3. **Enrolled Committee Substitute** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4028%20sub1%20enr.htm&yr=2026&sesstype=RS&i=4028)
4. **Introduced Version** (committee substitute) — [source](https://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4028%20intr.htm&yr=2026&sesstype=RS&i=4028)
5. **hb4028 s fin amt _1 3-2 adopted.htm** (committee substitute) — [source](https://www.wvlegislature.gov/legisdocs/chamber/2026/RS/com_amends/hb4028%20s%20fin%20amt%20_1%203-2%20adopted.htm)

## Votes

- EFFECT Jul 01, 2026 — **95–0** (pass) · lower
- EFFECT Jul 01, 2026 — **93–0** (pass) · lower
- Passage — **34–0** (pass) · upper
- PASSAGE — **95–0** (pass) · lower
- PASSAGE-SENATE AMENDED HB — **93–0** (pass) · lower

## Sponsors

- Riley — primary (person)
- Ellington — cosponsor (person)
- Fehrenbacher — cosponsor (person)
- Heckert — cosponsor (person)
- Hott — cosponsor (person)
- Statler — cosponsor (person)
- Toney — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-14** Filed for introduction `filing`
- **2026-01-14** To Finance `referral-committee`
- **2026-01-14** Introduced in House `introduction`
- **2026-01-14** To House Finance `referral-committee`
- **2026-01-22** By substitute, do pass
- **2026-01-23** On 1st reading, Special Calendar
- **2026-01-23** Read 1st time `reading-1`
- **2026-01-26** On 2nd reading, Special Calendar
- **2026-01-27** On 2nd reading, Special Calendar
- **2026-01-27** Read 2nd time `reading-2`
- **2026-01-27** On 3rd reading, Special Calendar
- **2026-01-28** Read 3rd time `reading-3`
- **2026-01-28** Passed House (Roll No. 21) `passage`
- **2026-01-28** Effective July 1, 2026 (Roll No. 22)
- **2026-01-28** Communicated to Senate
- **2026-01-30** Introduced in Senate `introduction`
- **2026-01-30** To Finance `referral-committee`
- **2026-01-30** To Finance `referral-committee`
- **2026-03-04** Reported do pass, with title amendment `committee-passage`
- **2026-03-05** On 1st reading
- **2026-03-05** Read 1st time `reading-1`
- **2026-03-06** On 2nd reading
- **2026-03-06** Read 2nd time `reading-2`
- **2026-03-09** On 3rd reading
- **2026-03-09** Read 3rd time `reading-3`
- **2026-03-09** Passed Senate with amended title (Roll No. 369) `passage`
- **2026-03-09** Effective July 1, 2026 (Roll No. 370)
- **2026-03-09** Senate requests House to concur
- **2026-03-10** House received Senate message
- **2026-03-10** House concurred in Senate amendment and passed bill (Roll No. 374)
- **2026-03-10** Effective July 1, 2026 (Roll No. 375)
- **2026-03-10** Communicated to Senate
- **2026-03-10** Completed legislative action
- **2026-03-11** House Message received
- **2026-03-11** To Governor 3/11/2026 `executive-receipt`
- **2026-03-11** To Governor 3/11/2026 - Senate Journal `executive-receipt`
- **2026-03-14** Approved by Governor 4/1/2026 - Senate Journal `executive-signature`
- **2026-03-14** Approved by Governor 4/1/2026 - House Journal `executive-signature`
- **2026-04-01** Approved by Governor 4/1/2026 `executive-signature`
- **2026-06-29** Chapter 282, Acts, Regular Session, 2026 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/28b625c1-d077-4699-ae7c-179f07fb57da`. Confidence: reported (aggregated from official West Virginia legislature records).