Relating to the exemption from sales and use taxes for clothing, footwear, and certain school-related items.

HB 2481 exempts clothing, footwear, and certain school supplies (like backpacks) from Texas sales and use taxes when purchased under $150 during a specific back-to-school shopping window. This window runs from 12:01 a.m. on the Friday before the 15th day before a school district’s uniform date (when instruction begins) through 12 a.m. on the following Sunday. Starting in 2026, the $150 threshold will automatically increase each year based on the state’s Consumer Price Index to adjust for inflation. The bill directly affects families buying school essentials and retailers selling these items during the designated period, reducing their immediate tax burden.