HB 1048 CO
Back-to-School Sales Tax Holiday
A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →
Summary
This bill would create a state sales tax holiday for back-to-school purchases in Colorado. The tax holiday would apply during the last weekend of July in 2027, 2028, and 2029, exempting state sales and use tax on eligible items. Eligible items include clothing (up to $100 per item), school supplies (up to $50 per item), and learning aids (up to $30 per item) purchased for individuals under 21 years old. Local governments would be authorized to create identical tax holidays for their jurisdictions during the same time periods.
AI-generated plain-language summary of the bill (from the OpenStates abstract — no full text available yet) — neutral, and may be imperfect.
Official abstract
Section 1 of the bill creates a time-limited state sales and use tax exemption (tax holiday) for back-to-school items. The tax holiday applies to the last weekend of July 2027 and reoccurs at approximately the same time in 2028 and 2029. A "back-to-school item" means an article of clothing, a school supply, or a learning aid that is purchased primarily for use by an individual who is under 21 years old. The exemption for each item is limited by cost as follows:$100 for an article of clothing;$50 for a school supply; and$30 for a learning aid. Section 2 permits a town, city, or county to create a tax holiday for back-to-school items that is identical to the state tax holiday.(Note: This summary applies to this bill as introduced.)
Sponsors (3)
Action history (3)
- May 14, 2026 House Committee on Appropriations Lay Over Unamended - Amendment(s) Failed · lower
- Feb 26, 2026 House Committee on Finance Refer Amended to Appropriations · lower
- Jan 14, 2026 Introduced In House - Assigned to Finance · lower
Full text
The full text hasn’t been imported yet. CivicGate fetches it from the state legislature’s published version documents — check now.
Comments
Data from OpenStates. View on OpenStates →
Comments