LD 138
pg. 1
LD 138 Title Page An Act to Exempt Sales of Clothing from Tax for 2 Weeks in August LD 138 Title Page
Download Bill Text
LR 395
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read:

 
84.__Articles of clothing during 2nd and 3rd weeks of August.__
Sales of clothing having a taxable value of $100 or less per item
during the 2nd and 3rd full calendar weeks in August of each
year.__For the purposes of this subsection, "clothing" includes
any article of wearing apparel, including footwear, intended to
be worn on or about the human body.__"Clothing" does not include
watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas,
scarves, ties, headbands or belt buckles.

 
SUMMARY

 
This bill provides for an exemption from the sales tax for
purchases of clothing during the 2nd and 3rd weeks of August.


LD 138 Title Page Top of Page LD 138 Title Page