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An Act To Designate 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.     Beginning in 2016, sales on the 2nd Saturday in August annually of clothing, school supplies and computers, excluding sales of individual items of clothing with a price that exceeds $100, sales of individual items of school supplies with a price that exceeds $100, sales of individual computers with a price that exceeds $1,500 or that are purchased for use in a trade or business and clothing, school supplies and computers 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. For the purposes of this subsection, "computers" does not include computer software, disks, printers and game consoles. The State Tax Assessor shall adopt rules to implement this subsection, including further defining "clothing," "school supplies" and "computers" and concerning eligibility. Rules adopted pursuant to this subsection are routine technical rules pursuant to Title 5, chapter 375, subchapter 2-A.
 
SUMMARY
This bill, beginning in 2016, establishes an annual sales tax holiday on the 2nd Saturday in August to exempt from sales tax sales of items of clothing with a price of $100 or less, items of school supplies with a price of $100 or less and individual computers, not including those used in a trade or business, with a price of $1,500 or less.