Bill > HB2971

This bill modifies West Virginia's back-to-school sales tax holiday by updating the price thresholds for tax-exempt items and extending the holiday period to July 1, 2025. The tax exemption will apply to clothing items priced at $150 or less (increased from $125), school supplies priced at $60 or less (increased from $50), school instructional materials priced at $25 or less (increased from $20), laptop and tablet computers priced at $600 or less (increased from $500), and sports equipment priced at $180 or less (increased from $150). The tax holiday will continue to be available during the first Sunday of August, along with the previous Friday and Saturday, and the following Monday. The bill provides detailed definitions for clothing, school supplies, and school instructional materials, specifying what items are included and excluded from these categories. It also requires the tax commissioner to establish rules and regulations for implementing these exemptions. The purpose of this tax holiday is to help families save money on essential back-to-school purchases by temporarily eliminating sales tax on specific items within specified price ranges.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2971&year=2025&sessiontype=RS&btype=bill