House Bill No. by Representative Walters establishes an annual sales tax holiday on the first Saturday of August, allowing exemptions from state and local sales and use taxes for certain back-to-school items. The bill enacts R.S. 47:305.21, known as the "Annual Louisiana Believes in Education Act," which specifies that consumer purchases of computers (including laptops and tablets), clothing, footwear, school supplies, backpacks, instructional materials, and learning aids will be exempt from sales tax, provided they meet certain price limitations.

Specifically, the bill sets a cap of $500 for the purchase price of computers to qualify for the exemption, while other items must be priced under $50 to be eligible. The provisions of this act will apply to taxable periods beginning on or after August 1, 2025.