AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

HB 5785 creates a temporary sales tax holiday on August 9-10, 2025, waiving sales tax on most nonbusiness retail purchases of tangible personal property. It excludes telecommunications, tobacco, fuel, vehicles, meals, and single items priced over $2,500. Vendors cannot collect tax on qualifying purchases during those dates and must refund any improperly collected tax. The bill requires vendors to maintain regular reporting obligations and mandates a post-holiday revenue report to state committees. This policy directly affects individual consumers making eligible purchases during the two-day window.