During the sales tax holiday period, tax is not due on the retail sale of: Clothing, footwear, and certain accessories with a sales price of $100 or less per item. This sales tax holiday does not apply to:
Any item of clothing with a sales price of more than $100
"Clothing” means any article of wearing apparel, including all footwear (except skis, swim fins, rollerblades, and skates), intended to be worn on or about the human body.
Clothing does not include watches, watchbands, jewelry, umbrellas, or handkerchiefs.
This exemption does not apply to sales of clothing, wallets, or bags within a theme park, entertainment complex, public lodging establishment, or airport.