Establishes a sales tax exemption for school supplies

This bill creates a sales tax exemption for specific school supplies purchased during a defined back-to-school period from late August to early September. The exemption applies to items such as computers under $3,000, art materials, and common classroom essentials like backpacks, notebooks, and pens. It directly benefits students, parents, and schools by reducing the cost of these necessary items when bought within the specified timeframe. The law takes effect immediately upon passage.