Sales tax holiday-back to school.

HB 71 creates an annual sales tax holiday during the first weekend in August (Friday 12:01 a.m. to Sunday 11:59 p.m.) when specific items are exempt from Wyoming's sales tax. It directly affects consumers purchasing eligible school-related items, including clothing, computers, school supplies (like pens, notebooks, and backpacks), and school sports equipment. The exemption excludes high-priced items (e.g., clothing over $100, computers over $1,500) and non-eligible goods like jewelry, cosmetics, or items bought for resale. The bill specifies these rules to provide temporary tax relief for back-to-school shopping, effective July 1, 2023.