This is an annual event on the first Friday and Saturday of August.
The holiday does not include Sunday.
Businesses that are open on these days are required to participate.
Exemption period: from 12:01 a.m., August 3, 2012, through midnight, August 4, 2012.
No sales tax, including local option sales tax, will be
collected on sales of an article of clothing or footwear having a
selling price less than $100.00.
The exemption does not apply in any way to the price of an item selling for $100.00 or more
The exemption applies to each article priced under $100.00
regardless of how many items are sold on the same invoice to a customer.
Clothing" means...
any article of wearing apparel and typical footwear intended to be worn on or about the human body.
"Clothing" does not include...
watches, watchbands, jewelry, umbrellas, handkerchiefs,
sporting equipment, skis, swim fins, roller blades, skates, and any
special clothing or footwear designed primarily for athletic activity or
protective use and not usually considered appropriate for everyday
wear.
