S.B. 243 enacted a one-time sales tax holiday to occur only in 2015. The holiday starts on Friday, Aug. 7, and ends on Sunday, Aug. 9.

During the holiday, the following items are exempt from sales and use tax:
•An item of clothing priced at $75 or less
•An item of school supplies priced at $20 or less; and
•An item of school instructional material priced at $20 or less.
Items used in a trade or business are not exempt under the sales tax holiday.

What items of clothing qualify?
“Clothing” is defined as all human wearing apparel suitable for general use. “Clothing” includes, but is not limited to, shirts; blouses; sweaters; pants; shorts; skirts; dresses; uniforms (athletic and nonathletic); shoes and shoe laces; insoles for shoes; sneakers;

sandals; boots; overshoes; slippers; steel-toed shoes; underwear; socks and stockings; hosiery; pantyhose; footlets; coats and jackets; rainwear; gloves and mittens for general use; hats and caps; ear muffs; belts and suspenders; neckties; scarves; aprons

(household and shop); lab coats; athletic supporters; bathing suits and caps; beach capes and coats; costumes; baby receiving blankets; diapers, children and adult, including disposable diapers; rubber pants; garters and garter belts; girdles; formal wear; and wedding apparel.