Relating to: an annual back-to-school sales tax holiday and making an appropriation. (FE)

SB 425 establishes an annual sales tax holiday for specific school-related items, directly affecting families purchasing back-to-school supplies. The bill defines "eligible property" to include clothing (excluding accessories like belts), school supplies (e.g., notebooks, calculators), school art supplies (e.g., paints, sketch pads), and instructional materials (e.g., textbooks), while excluding items like protective gear or computer accessories. It creates new statutory provisions (77.54 (76)) to clarify qualifying items and mandates state reimbursement to counties/municipalities for lost tax revenue (via 20.835 (4)(a)). The holiday applies annually during a designated period, allowing tax-free purchases of these defined items.