Summary: AN ACT relating to sales and use taxes; providing for a back to school sales and use tax holiday; specifying items that are and are not subject to the tax holiday exemption; providing rulemaking authority; and providing for an effective date.

Why It Matters: This tax holiday means a lot for families all over Wyoming-- with inflation at an all-time high, parents should not have to break the bank for their children's school supplies. Public school teachers, who overwhelmingly use their own money to buy school supplies, should be able to save a little on buying materials for their classrooms. This tax holiday is a small step to help families and teachers before the school year begins.