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c. Hair notions, including barrettes, hair bows, and hair nets.
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d. Handbags.
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e. Handkerchiefs.
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g. Nonprescription sunglasses.
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h. Umbrellas.
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L. Hair pieces.
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3. "School computer supply" means any of the following items that are
6commonly used by a student in a course of study in which a computer is used:
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a. Computer storage media, diskettes, and compact discs.
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b. Handheld electronic schedulers, not including cellular phones.
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c. Personal digital assistants, not including cellular phones.
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d. Computer printers.
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e. Printer supplies for computers, printer paper, and printer ink.
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4. "School instructional material" means any of the following that is commonly
13used by a student in a course of study as a reference and to learn the subject being
14taught:
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a. Reference books.
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b. Reference maps and globes.
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c. Textbooks.
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d. Workbooks.
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5. "School supply" means any of the following items that are commonly used
20by a student in a course of study:
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b. Book bags.
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c. Calculators.
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d. Cellophane tape.
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e. Blackboard chalk.
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g. Composition books.
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k. Glue, paste, and paste sticks.
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L. Highlighters.
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m. Index cards.
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n. Index card boxes.
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o. Legal pads.
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p. Lunch boxes.
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r. Notebooks.
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s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper,
15manila paper, colored paper, poster board, and construction paper.
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t. Pencil boxes and other school supply boxes.
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u. Pencil sharpeners.
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x. Protractors.
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z. Scissors.
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za. Writing tablets.
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(b) Except as provided in par. (c), annually, beginning in August 2016, for the
252-day period beginning on the first Saturday in August and ending on the following
1Sunday, the sales price from the sale of and the storage, use, or other consumption
2of the following:
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1. Clothing, not including clothing accessories or equipment, if the sales price
4of any single item is no more than $75.
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2. A computer purchased by the consumer for the consumer's personal use, if
6the sales price of the computer is no more than $2,000.
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3. School computer supplies purchased by the consumer for the consumer's
8personal use, if the sales price of any single item is no more than $250.
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4. School instructional materials, if the sales price of any single item is no more
10than $300.
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5. School supplies, if the sales price of any single item is no more than $75.
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(c) This subsection does not apply in any year in which the department
13determines, no later than May 1, that the state's financial situation would make
14implementation of this subsection imprudent.
