Bill > SF203

This bill authorizes an annual sales and use tax holiday period for the seven days prior to Labor Day, during which school supplies with an individual item value of $50 or less are exempt from sales tax. The term "school supplies" is defined to include common classroom items like pencils, pens, paper, binders, and textbooks, but excludes certain non-school related items like stationery and camping backpacks. The tax holiday is effective for sales and purchases made after June 30, 2021.