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An Act To Establish a Sales Tax Holiday
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§96  is enacted to read:
 
96.  Sales tax holiday.     Sales on the 2nd Saturday in August annually of clothing and school supplies, excluding sales of individual items of clothing with a price that exceeds $200, sales of individual items of school supplies with a price that exceeds $100 and clothing or school supplies that are transferred through a prior sale or layaway sale.
 
For the purposes of this subsection, "clothing" means apparel meant to be worn by humans, including belts, caps, coats, dresses, gloves, hats, hosiery, jackets, neckties, pants, scarves, school uniforms, shirts, shoes, socks, sneakers and underwear, and excludes clothing accessories, protective equipment, sports equipment and recreational equipment. For the purposes of this subsection, "school supplies" means binders, book bags, backpacks, calculators, chalk, crayons, erasers, folders, glue, lunch boxes, notebooks, paper, pens, pencils, rulers, scissors, tape, clay, paints, paintbrushes, drawing pads and watercolors, and excludes computers, computer software, disks and printers. The State Tax Assessor shall adopt rules further defining clothing and school supplies. Rules adopted pursuant to this subsection are routine technical rules as defined in the Maine Revised Statutes, Title 5, chapter 375, subchapter 2-A.
 
SUMMARY
This bill exempts from sales tax sales of clothing and school supplies occurring on the 2nd Saturday of August each year.