Back to school sales tax holiday

HB 5235 updates West Virginia's back-to-school sales tax holiday by increasing the price thresholds for exempt items. It raises the clothing exemption to $150 (from $125), school supplies to $60 (from $50), instructional materials to $25 (from $20), laptop/tablet computers to $600 (from $500), and sports equipment to $180 (from $150). The holiday applies to eligible purchases made during the first Sunday of August plus the previous Friday and Saturday, and the following Monday. This change directly affects West Virginia residents purchasing qualifying school-related items during this specific annual period, reducing their tax burden on those purchases.