Revenue and taxation; sales tax exemption; school supplies; effective date; emergency.

Summary

The legislation adds school supply items to the list of goods that are sales‑tax‑exempt, but only when each item costs less than $100 and is sold during a three‑day window that begins on the first Friday in August and ends at midnight on the following Sunday. Athletic or protective clothing, accessories, and rentals are excluded from the exemption. The goal is to lower out‑of‑pocket costs for families purchasing school necessities.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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