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Summary: HB 357 adds paint brushes, watercolors, and acrylic, tempera, and oil paints to what can be considered as “school supplies,” and exempted from sales tax on the state’s sales tax holiday.
Analysis: HB 357’s modest expansion of “school supplies” that can be exempted during Texas’ sales tax holiday will limit the amount of revenue government can take on purchases of these painting products and promote the property rights of students, parents and teachers who will be able to keep more of their resources. We support HB 357.