No sales tax, including local option sales tax, will be collected on sales of
an article of clothing or footwear having a selling price less than $100.00.
• The exemption does not apply in any way to the price of an item selling
for $100.00 or more.
• The exemption applies to each article priced under $100.00 regardless
of how many items are sold on the same invoice to a customer.

Eligible items purchased by mail order, catalog or
Internet will be exempt if they are:
• delivered during the exemption period, or
• ordered and paid for during the exemption period, even
if delivery is made after the Sales Tax Holiday.