Certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined by the statute, are exempt from sales tax for this time period only.
The sales tax exemption is limited to:
- Clothing: Any article having a taxable value of $100 or less.
- School supplies: Not to exceed $50 per purchase.
- Computer software: Taxable value of $350 or less.
- Personal computers: Not to exceed $3,500.
- Computer peripheral devices: Not to exceed $3,500.
