USE/OCC TAX-SALES TAX HOLIDAY

Session: 104th General Assembly
Year: 2025
Bill #: HB3261
Category: Revenue
Position: No position
Mandate?
Revenue Loss? Yes
Authority Preemption?

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Summary as Introduced

Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies from August 1, 2025 through August 31, 2025 and from August 1 through August 31 of each year thereafter. Amends the State Finance Act to make conforming changes.



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