| 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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