AN ACT EXEMPTING CERTAIN ARTICLES OF CLOTHING FROM THE SALES AND USE TAXES.

This bill proposes to exempt clothing items costing less than $100 from state sales and use taxes. The change would directly affect consumers purchasing affordable clothing and retailers selling such items. Under the proposed amendment, eligible clothing articles would not be subject to taxation upon sale or consumption within the state. This policy adjustment aims to reduce tax burdens on low-cost apparel purchases while maintaining tax collection on higher-priced clothing.