| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read: |
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| | | 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. |
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| | | This bill provides for an exemption from the sales tax for | | purchases of clothing during the 2nd and 3rd weeks of August. |
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