HB 647 -- Sales Tax Exemption for Clothes

Co-Sponsors:  Gunn, Ross, Reynolds, Carter, Boykins, Thompson
(72), Davis (63)

This bill exempts from state and local sales and use tax all
purchases of clothing for which the retail price of the
individual clothing item is less than $1,000.  Clothing is
defined as all clothing which is intended to be worn on a person
and includes cloth or material made of natural or synthetic
fibers, including footwear.

This bill is effective October 1, 1999.