Exemption provision for all school supplies
Sales and use tax exemption provided for all school supplies.
Sales tax holiday on school supplies provision
Temporary sales tax holiday provision on school supplies
School supplies sales tax holiday provided.
Annual tax holiday period provision for sales and purchases of school supplies
Revenue and taxation; sales tax exemption; school supplies; effective date; emergency.
Allows gross income tax deduction of up to $1,200 for purchases of school supplies by parents and guardians.
Exempts from "Sales and Use Tax Act" certain retail sales of computers and school supplies; allows $500 gross income tax deduction to teachers purchasing school supplies for classroom use.
Establishes annual sales tax holiday for certain retail sales of computers, school computer supplies, school supplies, school art supplies, and school instructional materials.