Bill > S3580

Introduced Session

This bill reinstates the annual "back-to-school" sales tax holiday for school supplies and sport or recreational equipment, which had been repealed by the enactment of P.L.2024, c.19. The sales tax holiday would annually occur during the 10-period up to and including Labor Day. Under the bill, the following items would be exempt from the sales and use tax when sold to an individual purchaser for non-business use during a specified annual exclusion period: (1) computers with a sales price of less than $3,000 per item; (2) school computer supplies with a sales price of less than $1,000 per item; (3) school supplies; (4) school art supplies; (5) school instructional materials; (6) and sport or recreational equipment. The period of time in which the purchase of these items would be exempt from tax each year, referred to in the bill as the "annual exclusion period," is defined as the time between 12:01 a.m. on the ninth day preceding the first Monday in September and 11:59 p.m. on the first Monday in September of each year. The bill would take effect immediately upon enactment and apply to retail sales made during any annual exclusion period occurring at least 30 days after the date of enactment.

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Carmen Amato (R)*,  Kristin Corrado (R), 

Introduced in the Senate, Referred to Senate Education Committee (on 09/19/2024)

Official Document