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2014 SESSION

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HB 960 Retail Sales and Use Tax; modifies exemption for school supplies and clothing.

Introduced by: Tony O. Wilt | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED HOUSE:

Sales and use tax; exemption for school supplies and clothing. Modifies the "back to school" sales tax exemption for certain items for three days in August by (i) decreasing the maximum sales price of each item of clothing and footwear eligible for the exemption from $100 to $65, and (ii) adding  computers with a sales price of $500 or less.

SUMMARY AS INTRODUCED:

Sales and use tax; exemption for school supplies and clothing. Modifies the "back to school" sales tax exemption for certain items for three days in August by (i) decreasing the maximum sales price of each item of clothing and footwear eligible for the exemption from $100 to $80, (ii) adding personal computers with a sales price of $500 or less and computer supplies with a sales price of $20 or less to the list of exempt items, and (iii) restricting the clothing and footwear exemption to items that reasonably could be considered items normally worn by students to school on a regular basis.