| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §1760, sub-§88 is enacted to read: |
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| | | 88.__Books, clothing and school supplies during 3rd week of | | August.__Sales during the 3rd full calendar week in August of: |
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| | | A.__The following items having a taxable value of $50 or | | less: books, clothing, wallets or bags, including handbags, | | backpacks, fanny packs and diaper bags, but excluding | | briefcases, suitcases and other garment bags; and |
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| | | B.__School supplies having a taxable value of $10 or less.__ | | For purposes of this paragraph, "school supplies" means | | pens, pencils, erasers, crayons, notebooks, notebook paper, | | legal pads, composition books, poster paper, scissors, | | cellophane tape, glue or paste, rulers, computer disks, | | protractors, compasses and calculators. |
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| | | Sec. 2. Rules. The Department of Administrative and Financial | | Services, Bureau of Revenue Services shall adopt routine | | technical rules pursuant to the Maine Revised Statutes, Title 5, | | chapter 375, subchapter 2-A to carry out the provisions of this | | Act. |
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| | | This bill, modeled on Florida law, enacts a sales tax | | exemption during the 3rd week of August for sales of books and | | clothing valued at $50 or less and school supplies valued at $10 | | or less. |
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