House Bill 36 Summary

• Exempts retail sales of school supplies from sales tax if the item costs less than $100 and is purchased during the period from 12:01 a.m. on the first Friday in August through 12:00 midnight the following Saturday.

• Defines "school supplies" as 42 specific items commonly used by students, including backpacks, binders, calculators, crayons, folders, notebooks, pencils, pens, and textbooks.

• Allows municipalities to suspend this exemption within their corporate limits by adopting a resolution and providing notice to the Department of Revenue at least 90 days in advance, effective January 1, 2020 or later.

• Takes effect July 1, 2019.