Bill
LD 256
Overview: LD 256, An Act To Establish A Sales Tax Holiday For Purchases Of Certain School Supplies For The Month Of August, Pursuant to Joint Rule 310.3 Placed in Legislative Files
Overview: LD 256, An Act To Establish A Sales Tax Holiday For Purchases Of Certain School Supplies For The Month Of August, Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD), January 28, 2025
Purpose and Intent: The purpose of this bill was to establish a sales tax holiday during the month of August to provide relief for parents and students purchasing school supplies. The goal was to make it more affordable for families to prepare for the upcoming school year.
Key Provisions:
- Exempts the state sales tax on the purchase of certain school supplies, such as notebooks, pens, pencils, backpacks, and other eligible items, during the month of August.
- Applies the sales tax exemption to both in-store and online purchases of qualifying school supplies.
- Requires the state to reimburse local governments for any lost sales tax revenue due to the holiday.
Affected Parties and Impacts:
- Families with school-aged children would have benefited from the sales tax holiday, saving an estimated $5-10 per child on their back-to-school shopping.
- Retailers selling school supplies would have seen increased sales and foot traffic during the holiday period.
- State and local governments would have experienced a temporary reduction in sales tax revenue during the holiday month.
Procedural and Timeline Considerations:
The bill was introduced in January 2025 but was ultimately placed in the legislative files, meaning it did not advance further in the legislative process and is considered "dead" for the current session.
Compiled from official sources — confirm details with the bill’s official record.
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