WV HB2971

Increases the price threshold for tax-exempt clothing during the back-to-school sales tax holiday from $125 to $150 per item

Raises the school supplies exemption limit from $50 to $60 per item and school instructional materials from $20 to $25 per item

Increases the laptop and tablet computer exemption threshold from $500 to $600 for non-business purchases

Raises the sports equipment exemption limit from $150 to $180 per item for non-business purchases

The sales tax holiday occurs annually on the first Sunday of August, plus the preceding Friday and Saturday and following Monday, effective July 1, 2025