CA SB1210

Provides a sales and use tax exemption for specified items purchased during a two-day period each August (beginning the second Saturday) starting in 2017, with transactions limited to physical retail locations.

Exempts clothing and footwear up to $100 per item, school supplies up to $60 per item, books up to $100 per item, computers up to $1,000, and educational computer software up to $300.

Defines "school supplies" to include 28 specific items such as pencils, pens, notebooks, binders, folders, paper, calculators, scissors, rulers, and similar educational materials.

Exemption applies only to state sales and use taxes and does not extend to local sales taxes, transactions and use taxes, or taxes benefiting the Local Public Safety Fund, Education Protection Account, or Fiscal Recovery Fund.

Takes effect immediately as a tax levy.