SALT Report 3921 – S.B. 9 enacted a sales tax holiday to occur only in 2017. During the holiday, the following items are exempt from sales and use tax:
- Clothing priced at $75 per item or less;
- School supplies priced at $20 per item or less; and
- School instructional material priced at $20 per item or less.
Items used in a trade or business are not exempt under the sales tax holiday.
