6370.1.
(a) In 2017 and each calendar year thereafter, for the two-day period beginning at 12:01 a.m. on the second Saturday of August and ending at 11:59 p.m. on the following day, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, qualified tangible personal property if that sale is transacted at the retailer’s physical place of business.(b) For purposes of this section, the following terms have the following meanings:
(1) “Qualified tangible personal property” means all of the following:
(A) Clothing, if the gross receipts or sales price from the sale or purchase of the clothing is one hundred dollars ($100) or less.
(B) Footwear, if the gross receipts or sales price from the sale or purchase of the footwear is one hundred dollars ($100) or less.
(C) School supplies, if the gross receipts or sales price from the sale or purchase of the school supply is sixty dollars ($60) or less.
(D) Books, if the gross receipts or sales price from the sale or purchase of the book is one hundred dollars ($100) or less.
(E) Computers, for the portion of the gross receipts or sales price from the sale or purchase of the computer that does not exceed one thousand dollars ($1,000).
(F) Educational computer software, for the portion of the gross receipts or sales price from the sale or purchase of the educational computer software that does not exceed three hundred dollars ($300).
(2) “School supplies” means all of the following:
(A) Binders.
(B) Book bags and backpacks.
(C) Calculators.
(D) Cellophane tape.
(E) Blackboard chalk.
(F) Compasses.
(G) Composition books.
(H) Crayons.
(I) Erasers.
(J) Facial tissue.
(K) Expandable folders, pocket folders, plastic folders, and manila folders.
(L) Glue, paste, and paste sticks.
(M) Highlighters.
(N) Index cards.
(O) Index card boxes.
(P) Legal pads.
(Q) Lunch boxes.
(R) Markers.
(S) Notebooks.
(T) Paper of all of the following types:
(i) Loose leaf ruled notebook paper.
(ii) Copy paper.
(iii) Graph paper.
(iv) Tracing paper.
(v) Manila paper.
(vi) Colored paper.
(vii) Poster board.
(viii) Construction paper.
(U) Pencil boxes and other school supply boxes.
(V) Pencil sharpeners.
(W) Pencils.
(X) Pens.
(Y) Protractors.
(Z) Rulers.
(AA) Scissors.
(AB) Writing tablets.
(c) (1) Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2) Notwithstanding subdivision (a), the exemption provided by this section shall not apply with respect to any tax levied pursuant to Section 6051.2, 6051.15, 6201.2, or 6201.15, or pursuant to Section 35 or 36 of Article XIII of the California Constitution.