Bill > HB1048

This bill establishes a state sales and use tax exemption, commonly known as a "tax holiday," for back-to-school items. This exemption will be in effect for a 48-hour period on the last weekend of July in 2027, 2028, and 2029. A "back-to-school item" is defined as clothing, a school supply, or a learning aid primarily intended for use by individuals under 21 years old. Specific cost limits apply to these items: $100 for clothing, $50 for school supplies, and $30 for learning aids. Additionally, the bill permits towns, cities, and counties to implement their own identical back-to-school tax holidays. The purpose of this legislation is to provide tax relief and make essential school-related purchases more affordable for families.

Budget and Finance

https://leg.colorado.gov/bills/HB26-1048