Loading chat...
OH HB581
Bill
Status
8/8/2012
Primary Sponsor
Barbara Boyd
Click for details
AI Summary
-
Establishes a two-day sales tax exemption on the second Saturday of August and the following Sunday each year for back-to-school items.
-
Exempts clothing items priced under $100, school supplies priced under $100, computers priced under $750 (less manufacturer's rebate), and computer accessories priced under $100 (less manufacturer's rebate).
-
Excludes from the clothing exemption items designed primarily for athletic activity or protective use, accessories like jewelry and handbags, and rental clothing or clothing for business use.
-
Defines school supplies as pens, pencils, binders, notebooks, reference books, book bags, lunch boxes, calculators, and similar items, excluding furniture and business-use items.
-
Requires the tax commissioner to adopt rules implementing the exemption and provide vendor information bulletins before each exemption period.
Legislative Description
To provide a two-day sales tax "holiday" each August during which sales of back-to-school clothing, school supplies, computers, and computer accessories are exempt from sales and use taxes.
Sales tax holiday-back-to-school supplies
Last Action
To Ways & Means
8/8/2012