LD256

Exempts school supplies and one electronic device from sales tax during August.

This bill provides an exemption from the sales tax for purchases of school supplies and one electronic device during the month of August. School supplies include books, paper, notebooks, and writing implements. An electronic device is defined as a desktop computer, laptop computer, or tablet intended for school use, but does not include a cellular telephone. The exemption applies to items with a taxable value of $50 or less for school supplies and $700 or less for one electronic device per purchaser.