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

80.__Limited sales tax exemption for clothing.__Sales of clothing having a taxable value of $50 or less per item during the 3rd full calendar week in November 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 certain articles of clothing during the 3rd week of November.