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

This bill increases the sales tax exemption for clothing and footwear from $110 to $250 per item. It directly affects consumers purchasing clothing, shoes, or related repair items under $250, who will no longer pay sales tax on these items. The key provision amends the tax law to raise the exemption threshold, meaning shoppers pay tax only on items priced above $250. This change applies to all qualifying clothing and footwear purchases within the state.