Senate Bill No. 2310

BY: Senator(s) Michel

     AMEND by inserting the following after line 722:

          (aa)  Retail sales of an article of clothing or footwear designed to be worn on or about the human body if the sales price of the article is less than One Hundred Dollars ($100.00) and the sale takes place during a period beginning at 12:01 a.m. on the first Friday in August and ending at 12:00 midnight the following Saturday.  This paragraph (aa) shall not apply to:

               (i)  Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, backpacks, briefcases, garment bags and similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

               (ii)  The rental of clothing or footwear; and

               (iii)  Skis, swim fins, roller blades, skates and similar items worn on the foot.

     From and after January 1, 2007, the governing authorities of a municipality, for retail sales occurring within the corporate limits of the municipality, or the board of supervisors of a county, for retail sales occurring in the county outside the corporate limits of a municipality, may suspend the application of the exemption provided for in this paragraph (aa) by adoption of a resolution to that effect stating the date upon which the suspension shall take effect.  A certified copy of the resolution shall be furnished to the State Tax Commission at least thirty (30) days prior to the date upon which the municipality or county desires such suspension to take effect.