West Virginia’s Department of Revenue issued guidance for the state’s annual sales tax holiday occurring on August 5 through August 8. The following items are included as exempt from sales tax:
The state notes that purchases for a trade or business are not exempt.
The guidance also advises retailers on how to handle sales of sets containing both exempt and taxable items: “When exempt clothing, accessories, or footwear are sold together with taxable merchandise as a set or single unit, the full price is subject to sales tax unless the price is separately stated.”
Vendors are required to participate in the sales tax holiday as it was established by law.
(West Virginia Department of Revenue, Sales and Use Tax – Sales Tax Holiday Questions and Answers Guidance, March 2022)