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WV HB5235

Bill

Official Source

Status

Introduced

2/5/2026

Primary Sponsor

Erica Moore

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Increases the sales tax exemption threshold for clothing from $125 to $150 per item during West Virginia's back-to-school sales tax holiday
  • Raises the school supplies exemption from $50 to $60 per item and school instructional materials from $20 to $25 per item
  • Increases the laptop and tablet computer exemption from $500 to $600 for personal (non-business) use
  • Raises the sports equipment exemption from $150 to $180 per item for personal use
  • The tax holiday occurs annually on the first Sunday of August, plus the preceding Friday and Saturday and the following Monday, with changes effective July 1, 2026

Legislative Description

Back to school sales tax holiday

Taxation

Last Action

To House Finance

2/5/2026

Committee Referrals

Finance2/5/2026

Full Bill Text

No bill text available