CO HB1048

Creates a state sales and use tax exemption for back-to-school items during 48-hour periods on the last weekend of July in 2027, 2028, and 2029

Applies to items purchased primarily for use by individuals under 21 years old, with price limits of $100 for clothing, $50 for school supplies, and $30 for learning aids

Defines eligible items including apparel and footwear (excluding accessories and recreational equipment), school supplies (backpacks, calculators, notebooks, art supplies, etc.), and learning aids (educational books, flash cards, puzzles, building blocks)

Permits towns, cities, and counties to adopt an identical local sales tax exemption for the same periods by ordinance or amendment

Requires the Department of Revenue to collect data for the State Auditor to evaluate the exemption's effectiveness; provisions automatically repeal on December 31, 2033