Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars

This bill raises the sales tax exemption threshold for clothing and footwear from $110 to $200 per item. It directly affects shoppers purchasing individual articles of clothing, shoes, or repair items under $200, as they will no longer pay sales tax on these purchases. The key change updates Section 1115 of the tax law to increase the exemption amount, applying to new items or repairs that become part of clothing. The change takes effect September 1, 2025.