HB 4881 Summary

• Establishes an annual sales tax exemption for essential clothing during a back-to-school period from 12:01 a.m. on the second Sunday in August through 11:59 p.m. the following Saturday each year.

• Defines "essential clothing" as any article of clothing with a sales price below $100.00.

• Excludes from the exemption clothing accessories, protective equipment, sport or recreational equipment, and items sold for business use.

• Defines "clothing" as all human wearing apparel suitable for general use, and provides detailed definitions for excluded categories such as jewelry, briefcases, safety glasses, and athletic footwear.