West Virginia’s four-day sales tax holiday begins Friday and ends Monday night. It includes qualifying clothing, school supplies, instructional materials, laptops or tablets, and sports equipment.
What qualifies
- Clothing and footwear: $125 or less per item
- Laptops and tablets: $500 or less per item
- School supplies: $50 or less per item
- Instructional materials: $20 or less per item
- Sports equipment: $150 or less per item
Do online purchases count?
A qualifying online order can receive the exemption when the customer orders and pays, and the retailer accepts the order for immediate shipment, during the holiday.
State and local tax treatment
The exemption applies to state and local sales and use tax. Retailer participation is mandatory.
Important limitation
Business-use purchases do not qualify. Seller time zone can determine whether an online transaction falls within the holiday window.
Primary source: West Virginia Tax Division — Sales Tax Holiday Q&A. Source checked July 13, 2026.