2026 Regular Session
HB 5235
Back to school sales tax holiday
In Committee
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill expands West Virginia’s annual back-to-school sales tax holiday. It increases the eligible items exempt from sales tax, including clothing up to $150, school supplies up to $60, school instructional materials up to $25, laptop and tablet computers up to $600, and sports equipment up to $180. The exemptions apply on the first Sunday of August, the preceding Friday and Saturday, or the following Monday.
Key provisions
- Increases the clothing exemption to items priced at $150 or less.
- Increases the school supplies exemption to items priced at $60 or less.
- Increases the school instructional materials exemption to items priced at $25 or less.
- Increases the laptop and tablet computer exemption to $600.
- Increases the sports equipment exemption to $180.
- Specifies that exemptions apply on the first Sunday of August, the preceding Friday and Saturday, or the following Monday.
- Requires the tax commissioner to establish eligibility requirements for the exemptions.
- Defines ‘clothing,’ ‘school supplies,’ and ‘school instructional material’ with specific examples.
Who is affected
- Consumers
- Retailers
- Students and families
- Schools
- West Virginia residents
Notable changes
- Increases the price thresholds for various exempt items.
- Expands the range of items included as ‘school supplies’ and ‘school instructional materials.’
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