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. The effective date for these changes is set for July 1, 2026. The bill proposes to increase the exemption threshold for clothing from $125 to $150, for school supplies from $50 to $60, for school instructional materials from $20 to $25, for laptop and tablet computers from $500 to $600, and for sports equipment from $150 to $180. These exemptions apply to purchases made on the first Sunday of August, as well as the preceding Friday and Saturday, and the following Monday.

Additionally, the bill clarifies definitions for "clothing," "school supplies," and "school instructional material," ensuring that these categories are well-defined and do not include items purchased for use in a trade or business. The tax commissioner is 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 raising the limits on tax-exempt purchases.

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