№ files_lp_4_process_3_103022
Fiscal note outlining exemptions and price thresholds for specific school-related items during the 2026 West Virginia back-to-school sales tax holiday.
Year: 2026
Region / City: West Virginia, USA
Subject: Tax legislation
Document Type: Fiscal note
Legislative Body: West Virginia Legislature
Bill Number: House Bill 5235
Introduced By: Delegates Moore, Dittman, Shamblin, Petitto, Pritt, Kyle, Hite, Jeffries, Phillips, Campbell
Committee: Finance
Date Introduced: February 5, 2026
Effective Date: July 1, 2026
Scope: Exemption on clothing, school supplies, instructional materials, laptops, tablets, and sports equipment
Context: Proposed modification to the back-to-school sales tax holiday amounts
Price: 8 / 10 USD
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