FACT CHECK: Who is responsible for West Virginia’s back-to-school sales tax holiday? 

By Stephen Baldwin, RealWV

On the Friday before the first Sunday in August each year, a three-day sales tax holiday on all back-to-school items begins. This year, it runs from Aug 1-4. It covers items such as clothes, pencils, laptops, sports equipment, and more. A full list of qualifying items is found here.

On Wednesday, Gov. Patrick Morrisey released a video saying, “This is an incredible opportunity for young families to get out and go shopping and avail yourselves of tax-free shopping…You know, many West Virginia families are struggling, and it’s really important that we provide tax relief to those citizens. This is just a downpayment on many things to come. A little bit more tax relief here…and then we need to do a lot more.” 

Those comments prompted the following reply from House Minority Leader Sean Hornbuckle on X: “Thank you Gov for acknowledging my hard work in 2019 on my Back to School Tax Free Holiday to give WV families tax relief!” Hornbuckle said on X. “My caucus didn’t do it by ourselves, though, Republican followed my lead. I stand here ready to deliver per usual friend!” 

When did the sales tax holiday begin in West Virginia? 

Back in June 2019, a special session of the legislature voted to enact school choice reform including the state’s first charter schools. 

The final bill passed the House by a vote of 51-47 and the Senate by a vote of 18-16. 

Democrat Sean Hornbuckle offered an amendment to the bill which created the sales tax holiday for back to school shopping. It passed by a vote of 93-4. That meant the sales tax holiday was added to the 144-page bill and made a part of it. 

How did delegates vote? 

Here’s the roll call vote on the Hornbuckle amendment creating the sales tax holiday.

Here’s the roll call vote on the entire bill.

So…who is responsible for the sales tax holiday? 

Morrisey was serving as Attorney General at the time and uninvolved in the legislation. Moreover, his comments this week did not explicitly include taking credit for the sales tax holiday. He did call it a “downpayment” on more tax relief to come, perhaps implying to some that it was his doing. But then-Gov. Justice also announced the annual sales tax holiday in previous years, just as Morrisey did this week. 

Hornbuckle did author the amendment which was passed by the legislature. He proposed the sales tax holiday which then became law. However, Hornbuckle did not vote for the final bill. At the time, he cited opposition to the larger charter school legislation in the omnibus education bill. 

The West Virginia Republican Legislative Committee put out a statement on Thursday saying, “The sales tax holiday did not exist before, and would not exist without, the Republican legislative majority.” 

The sales tax holiday was not part of the original bill authored by then-Delegate Paul Espinosa, Chair of House Education. The four votes against the sales tax holiday did all come from Republicans, and a number of Republicans also voted against the final bill. 

Here are the facts: Hornbuckle was responsible for adding the sales tax holiday amendment. The 51 Republicans who voted for the larger omnibus education bill are responsible for it becoming law. So…the sales tax holiday exists because of actions by Democrats and Republicans who added it as a popular amendment to a narrowly-passed bill.

Author’s note: I was a member of the WV Senate in 2019 when this vote was taken.