Reinstates annual sales tax holiday for retail sales of computers, school computer supplies, school supplies, school art supplies, school instructional materials, and sport or recreation equipment.

This bill reinstates an annual sales tax exemption for specific school and recreational items purchased by individuals for non-business use. It exempts computers under $3,000, school computer supplies under $1,000, school supplies (like notebooks and art materials), school instructional materials (textbooks, workbooks), and sport/recreation equipment (gloves, skates, etc.) during a defined 10-day period each year. The exemption period runs from 12:01 a.m. on the ninth day before the first Monday in September through 11:59 p.m. on that Monday. The bill takes effect immediately upon enactment and applies to sales during exemption periods starting at least 30 days after enactment.