West Virginia Enacts Back-to-School Sales Tax Holiday

West Virginia has enacted legislation to create a back-to-school sales tax holiday, effective July 1, 2021. Certain items will be exempt from West Virginia sales and use tax if the sale occurs on the first Sunday of August, or the previous Friday and Saturday, or the following Monday. Items qualifying for the exemption are:

• An item of clothing priced at $125 or less;
• An item of school supplies priced $50 or less;
• An item of school instruction material priced $20 or less;
• Laptop and tablet computers, not purchased for use in a trade or business, priced at $500 or less; and
• Sports equipment, not purchased for use in a trade or business, priced at $150 or less

The legislation provides a list of what is considered clothing, school supplies, and school instructional materials in regards to the sales tax holiday. (H.B. 206, Laws 2019, effective July 1, 2021)