IL SB1718

Creates an annual back-to-school sales tax holiday running from 12:01 a.m. on the first Friday in August through 11:59 p.m. on the following Sunday

Exempts eligible merchandise from state sales taxes including: clothing priced at $125 or less per item, school supplies (notebooks, pens, pencils), computers and software for noncommercial use priced at $1,000 or less, and backpacks

Exemption applies only to personal use purchases; items bought for resale, business use, or digital goods and services are excluded

Department of Revenue must administer the program, conduct public information campaigns, and report to the Governor and General Assembly within 90 days on revenue lost and economic impact

Takes effect immediately upon becoming law