Bill Number: HB 4881
Subject: Clothing Sales Tax Exemption
Sponsor: Michelle Hoitenga
MASA Position:

Description: Provides for a sales tax holiday exemption on back-to-school clothing. Eligible purchases must be made between 12:01 a.m. on the second Sunday in August and 11:59 p.m. the following Saturday each year. To qualify, the item must fall under the categories the bill classifies as "essential". HB 4880 would provide a tax exemption for clothing, clothing accessories or equipment, sports or recreational equipment. Essential clothing means any article of clothing with a sales price below $100. Clothing accessories include briefcases, cosmetics, hair notions, handbags, handkerchiefs, jewelry, nonprescription sunglasses, umbrellas, wallets, watches, wigs and hairpieces. Protective equipment would be items such as breathing masks, clean room apparel, hard hats, helmets safety glasses. Sports equipment would be things like, ballet and tap shoes, cleats, gloves, goggles, and elbow guards, ski boots, wet suits.

Position Notes:
Position Date:
Bill Status: Introduced (9/4/2019; Referred to Committee on Tax Policy)
PA Number: NA
HB4881 link