HB521 Summary

• Adds uniforms for marching band, cheerleading, dance team, and other organized school ancillary activities (excluding sports) to the sales tax holiday exemption, with a $150 limit on total cost.

• Exempts the first $750 of cost for a single musical instrument or related musical instrument accessories purchased for use in a school band, music class, or other school-affiliated music group from sales and use tax during the annual sales tax holiday.

• Clarifies that tablets, e-readers, and other devices capable of downloading or viewing school instructional materials and related classroom research documents qualify as eligible "computers" and "school computer supplies" under the $750 sales tax holiday exemption.

• Takes effect immediately upon passage and approval by the Governor.