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2001 SESSION
017173504Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-611.2 as follows:
§ 58.1-611.2. Limited exemption for clothing.
For a nine-day period beginning on the third Friday in August of 2002 and ending at midnight on the following Saturday, and for such period each year thereafter, clothing and footwear designed to be worn on or about the human body shall not be subject to the tax imposed pursuant to the authority granted in §§ 58.1-603 and 58.1-604, provided that the selling price of each article is $100 or less. Any discount, coupon or other credit offered either by the retailer or by a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of this exemption. Notwithstanding the foregoing, this exemption shall not apply to clothing and footwear when purchased in a theme park.
The Department shall develop guidelines that describe the clothing and footwear that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than August 1 of each year.