Bill Number: HB 4825
Subject: Use Tax Holiday
Sponsor: Matt Koleszar
MASA Position:

Description: Provides for a sales tax holiday for back-to-school clothing and school supplies. Qualifying clothing if the sales price of each individual item is not greater than $100 and school supplies if the sales price of each item is not greater than $20. A personal computer if not greater than $1,000 or personal computer accessory not greater than $500 qualifies. An exemption under this bill does not apply to clothing accessories or equipment, protective, sport or recreational equipment, items sold for use in a trade or business, furniture. Clothing accessories or equipment means incidental items worn on the person including, watches, watchbands, jewelry, umbrellas or handkerchiefs. Personal computer means an electronic device that accepts information in digital or similar form and manipulates that information for a result based on a sequence of instructions. This includes an e-reader, laptop, desktop, handheld, tablet or tower computer. Personal computer accessory includes a keyboard, mouse, personal digital assistant, monitor, peripheral device, modem, router, and nonrecreational software. Protective, sport or recreational equipment means items designed for human use and worn in conjunction with an athletic or recreational activity and that are not suitable for general use including, skis, swim fins, rollerblades and skates. School supplies are defined as pens, pencils, erasers, crayons, notebooks, notebook filler paper, legal pads, binders, lunch boxes, construction paper, markers, folders, poster board, composition books, poster paper, scissors, cellophane tape, glue, paste, rulers, computer disks, protractors, compasses, calculators and similar items.

Position Notes:
Position Date:
Bill Status: Introduced (8/13/2019; Referred to Committee on Tax Policy)
PA Number: NA
HB4825 link