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IN SB0053
Bill
Status
1/3/2017
Primary Sponsor
Ronald Grooms
Click for details
AI Summary
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Establishes a sales and use tax holiday from August 4-6, 2017, for clothing items priced at $35 or less and school supplies priced at $20 or less when purchased for nonbusiness use.
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Defines "clothing" to include 35 categories of apparel and accessories such as shoes, coats, uniforms, and diapers, excluding items for business use and sewing supplies.
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Defines "school supplies" to include 27 categories of items commonly used by students, such as paper, pencils, binders, calculators, and scissors, excluding business-use items.
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Defines "school instructional material" as reference books, textbooks, workbooks, and reference maps/globes, and "school art supply" as clay, paints, paintbrushes, sketch pads, and watercolors.
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Expires July 1, 2018, and authorizes the Department of Revenue to adopt emergency rules for implementation.
Legislative Description
Sales tax holiday. Provides a sales and use tax holiday from August 4, 2017, through August 6, 2017, for the following items purchased for a nonbusiness use: (1) An item of clothing, if the sales price of the item does not exceed $35. (2) An item of school instructional material, school supplies, or school art supplies, if the sales price of the item does not exceed $20. Incorporates the definitions of these items as set forth in the May 4, 2016, Streamlined Sales and Use Tax Agreement.
Last Action
First reading: referred to Committee on Tax and Fiscal Policy
1/3/2017