Sec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.
Sec. 12-407e. Tax suspended for one week in August for sales of clothing or
footwear of less than three hundred dollars. From the third Sunday in August until
the Saturday next succeeding, inclusive, the provisions of this chapter shall not apply
to sales of any article of clothing or footwear intended to be worn on or about the human
body the cost of which article to the purchaser is less than three hundred dollars. For
purposes of this section, clothing or footwear shall not include (1) any special clothing
or footwear primarily designed for athletic activity or protective use and which is not
normally worn except when used for the athletic activity or protective use for which it
was designed, and (2) jewelry, handbags, luggage, umbrellas, wallets, watches and similar items carried on or about the human body but not worn on the body in the manner
characteristic of clothing intended for exemption under this section.
(P.A. 04-218, S. 13.)
History: P.A. 04-218 effective July 1, 2004, and applicable to sales occurring on or after that date.