Bill > AB951

This bill establishes a temporary sales tax exemption for certain back-to-school products purchased by individuals during a specific three-day period each year, from 2012 until 2016, specifically the first Friday of August and the following two days. The exemption applies to "qualified back-to-school products," which are defined as items like backpacks, binders, calculators, crayons, notebooks, pens, and scissors, provided each individual item costs $100 or less. The bill also clarifies that a "qualified purchaser" is an individual buying these items at a retailer's physical store. Importantly, this exemption is limited to state sales tax and does not apply to local sales taxes imposed by cities, counties, or districts, nor does it apply to certain other specific state taxes. The bill also includes provisions for immediate effect, indicating its tax-related nature.