Back to school sales tax holiday

HB 2971 updates West Virginia's back-to-school sales tax holiday by increasing the price limits for exempt items. It raises the maximum price for clothing to $150 (from $125), school supplies to $60 (from $50), instructional materials to $25 (from $20), laptops/tablets to $600 (from $500), and sports equipment to $180 (from $150). The holiday remains active during the first Sunday of August plus the preceding Friday and Saturday and the following Monday. This change directly affects West Virginia consumers purchasing qualifying school items during this period, excluding business or trade purchases.