Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period

Summary

The bill proposes a temporary exemption from state sales and use tax on qualifying child‑care supplies, clothing, footwear and school supplies priced at $100 or less per item. The exemption would apply only during the weekend from the last Friday of July through the following Sunday. Retailers would have to report exempt sales, and several categories of items and transactions are excluded.

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