AZ HB2317

Establishes a back-to-school sales tax holiday on the last consecutive Friday, Saturday, and Sunday in July each year, exempting state transaction privilege tax and use tax on eligible purchases.

Exempts clothing items priced under $100 and school supply items priced under $100 from state sales tax during the holiday period.

Prohibits cities and towns from levying transaction privilege or use tax on the same clothing and school supply items during the holiday dates.

Defines "school supply item" to include common student supplies such as notebooks, pencils, pens, backpacks, calculators, folders, binders, erasers, markers, and similar items.

Specifies that tax exemptions apply only if payment is received on the holiday dates, with special rules for layaway sales, special orders, mail/telephone/internet orders, and rain check purchases.