Bill > HB4223

This bill amends the Use Tax Act to provide a temporary exemption from the use tax on certain back-to-school items. Specifically, it exempts the purchase of clothing (up to $100 per item), school supplies (up to $20 per item), computers for personal use (up to $1,000), and computer supplies for personal use (up to $500) during a designated "back-to-school" period each year, typically the third weekend of August. The bill also provides details on the implementation of the tax holiday, including rules for layaway sales, discounts, returns, and exchanges. The purpose of this bill is to provide tax relief to consumers during the traditional back-to-school shopping season.