Relating to the sales tax exemption period for clothing, footwear, and certain school-related items.

This bill creates a temporary sales tax exemption for clothing and footwear priced under $100 during a specific three-day window each year. The exemption applies only to purchases made from 12:01 a.m. Friday before the first Saturday following July 30 until 12 midnight Sunday. It directly affects Texas residents buying qualifying items for school during this period, as the timing aligns with the start of the school year. The exemption is not permanent and takes effect September 1, 2025.