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

SB 184 would exempt from state sales and use taxes the purchase of clothing items priced under $100. This directly affects consumers buying affordable clothing, as they would no longer pay tax on these items. The bill amends tax law to remove the tax requirement for clothing costing less than $100, applying to both in-store purchases and online orders within the state. It does not change tax rates for other goods or services. The exemption applies to all eligible clothing items sold within the state.