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Bill

S 3428

Relates to exempting computer hardware and software and school supplies from sales tax during a specified period

2025 Regular Session Introduced by Pam Helming

The bill would temporarily exempt computer hardware, software, and school supplies from sales tax during a defined period.

REFERRED TO BUDGET AND REVENUE
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WeVote Research Nonpartisan
Bill Summary · S 3428

Summary of S 3428

Overview

S 3428 is a Senate bill titled “Relates to exempting computer hardware and software and school supplies from sales tax during a specified period.” The measure proposes a temporary sales tax exemption for certain items and is currently at the committee stage.

Purpose and Intent

  • The bill aims to provide a temporary sales tax exemption for select items—computer hardware, software, and school supplies—during a defined period.
  • By creating a limited-time exemption, the bill intends to reduce the after-tax cost of these purchases for consumers and may encourage purchasing activity around the exemption window.

Key Provisions (as indicated by the bill’s title and summary)

  • Exemption scope: Computer hardware, software, and school supplies would be exempt from state (and possibly local) sales tax during a specified period. The exact definitions of eligible items and the exemption period would be set forth in the bill text.
  • Period of exemption: The exemption is temporary, lasting for a defined timeframe chosen by the bill’s provisions.
  • Administration: The bill would establish how retailers apply the exemption at point of sale and how purchases are recorded for tax purposes. (Specific administrative details would be in the enrolled text.)
  • Compliance: Retailers and customers would follow standard sales-tax processes, with the exemption applied to qualifying purchases during the covered period.

Affected Parties

  • Consumers: Individuals purchasing computer hardware, software, or school supplies during the exemption period.
  • Retailers: Businesses collecting sales tax would administer the exemption and ensure only qualifying items/purchases are exempt.
  • State and Local Governments: Potential foregone tax revenue during the exemption window, subject to fiscal impact analyses.

Fiscal and Administrative Implications

  • Revenue impact: The exemption would reduce sales tax revenue for the period, with potential implications for state and local budgets.
  • Budget process: The bill is designated as a Budget and Revenue matter, indicating review of fiscal impact and alignment with revenue projections.

Legislative History and Related Bills

  • Sponsor: Pamela Helming (primary).
  • Status: Referred to Budget and Revenue (introduced January 27, 2025).
  • Legislative actions: Both entries on 2025-01-27 show the bill being referred to Budget and Revenue.
  • Related/companion bills:
    • S 6659, S 2583, S 3442 (prior-session bills)
    • A 7680 (companion in the Assembly)

Timeline and Next Steps

  • Next steps typically include committee hearings, possible amendments, and floor votes in the Senate. If advanced, the bill would proceed to passage and potential reconciliation with any companion Assembly measure. The exact dates depend on committee scheduling and legislative calendar.

Compiled from official sources — confirm details with the bill’s official record.

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