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2001 SESSION

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SB 1310 Sales and use tax; limited exemption for certain clothing & footwear.

Introduced by: Stephen D. Newman | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; limited exemption for certain clothing and footwear. Exempts clothing and footwear from the state sales and use tax for a nine-day period each August, provided the article costs $100 or less. The sales tax holiday will begin in calendar year 2002. Sales of clothing and footwear at theme parks shall not be exempt. The Department of Taxation shall develop guidelines describing the clothing and footwear that qualify and make such list available electronically and in hard copy.


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