This bill aims to amend the existing law regarding the back-to-school sales tax holiday in West Virginia by updating the exemption amounts for various items. Effective July 1, 2025, the bill increases the price thresholds for exempt items, including clothing, school supplies, school instructional materials, laptop and tablet computers, and sports equipment. Specifically, the new exemption amounts will be set at $150 for clothing (up from $125), $60 for school supplies (up from $50), $25 for school instructional materials (up from $20), $600 for laptops and tablets (up from $500), and $180 for sports equipment (up from $150).

Additionally, the bill clarifies definitions for "clothing," "school supplies," and "school instructional materials," ensuring that these categories are well-defined and do not include items purchased for use in a trade or business. The tax commissioner is also tasked with promulgating emergency rules and proposing rules for legislative approval to establish eligibility requirements for these exemptions. Overall, the bill seeks to provide greater financial relief to families during the back-to-school shopping period by increasing the tax-exempt thresholds for essential educational items.

Statutes affected:
Introduced Version: 11-15-9s