LD 213
pg. 1
LD 213 Title Page An Act to Exempt Sales of Clothing From Tax for One Week in August LD 213 Title Page
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LR 271
Item 1

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

 
Sec. 1. 36 MRSA §1760, sub-§80 is enacted to read:

 
80.__Articles of clothing during 3rd week of August.__Sales of
clothing having a taxable value of $50 or less per item during
the 3rd full calendar week 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 3rd week of August.


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