HB 1237

Bill Subjects

Income Taxes, Exemptions Private Schools Property Taxes Generally Schools Generally (K-12) Schools, Taxes

Abstract

Defines "clothing", "backpack", "school supply", and "computer". Provides a sales and use tax exemption period beginning on August 1 through August 7 of each year for the following items: (1) A backpack or school supply, if the backpack or school supply is purchased for use by a student in a public or private elementary or secondary school, and if the sales price of the backpack or school supply does not exceed $100. (2) Certain articles of clothing, if the sales price of the article of clothing does not exceed $100. (3) A computer, if the computer is purchased for use by a student in a public or private elementary or secondary school, and if the sales price of the computer does not exceed $500.