Back to school sales tax holiday

HB 5235 Text

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Introduced Version

House Bill 5235 History

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Key:
Green
= existing Code.
Red
= new code to be enacted

WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION

FISCAL NOTE

Introduced
House Bill 5235
By Delegates Moore, Dittman, Shamblin, Petitto, Pritt, Kyle, Hite, Jeffries, Phillips, and Campbell
[Introduced February 05, 2026; referred to the Committee on Finance]
A BILL to amend and reenact §11-15-9s of the Code of West Virginia, 1931, as amended, relating to updating the back-to-school sales tax holiday amount.
Be it enacted by the Legislature of West Virginia

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9s. Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment.

(a) Effective July 1,
2021

2026,
the items identified in subdivisions (1) through (5) of this subsection are exempt from the tax imposed by this article and §11-15A-1
et seq.
of this code, if the sale or purchase occurs on the first Sunday of August, or the previous Friday and Saturday, or the following Monday. The items exempt are:
(1) An item of clothing, the price of which is
$125

$150
or less;
(2) An item of school supplies, the price of which is
$50

$60
or less;
(3) An item of school instructional material, the price of which is
$20

$25
or less;
(4) Laptop and tablet computers, not purchased for use in a trade or business, the price of which is
$500

$600
or less; and
(5) Sports equipment, not purchased for use in a trade or business, the price of which is
$150

$180
or less.
(b) For purposes of this section:
(1) "Clothing" means all human wearing apparel suitable for general use. "Clothing" includes, but is not limited to, aprons, household and shop; athletic supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts and suspenders; boots; coats and jackets; costumes; diapers, children and adult, including disposable diapers; ear muffs; footlets; formal wear; garters and garter belts; girdles; gloves and mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties; overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoe laces; slippers; sneakers; socks and stockings; steel-toed shoes; underwear; uniforms, athletic and nonathletic; and wedding apparel. "Clothing" does not include items purchased for use in a trade or business; clothing accessories or equipment; protective equipment; sports or recreational equipment; belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies including, but not limited to, knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; and sewing materials that become part of "clothing" including, but not limited to, buttons, fabric, lace, thread, yarn, and zippers.
(2) "School supplies" means items commonly used by a student in a course of study. "School supplies" includes only the following items: Binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders, expandable, pocket, plastic, and manila; glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; markers; notebooks; paper, loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper; pencil boxes and other school supply boxes; pencil sharpeners; pencils; pens; protractors; rulers; scissors; and writing tablets. "School supplies" does not include any item purchased for use in a trade or business.
(3) "School instructional material" means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. "School instructional material" includes only the following items: reference books, reference maps and globes, textbooks, and workbooks. "School instructional material" does not include any material purchased for use in a trade or business.

(c) The tax commissioner shall promulgate emergency rules and shall propose rules for legislative approval in accordance with the provisions of §29A-3-1
et seq.
of this code to establish eligibility requirements for the exemptions established by this section.

NOTE: The purpose of this bill is to modify the back-to-school sales tax holiday amount.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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