Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars

This bill increases the tax exemption for clothing and apparel items from $110 to $250 per item. It directly affects shoppers purchasing clothing, shoes, or related repair items under the new threshold, making these purchases tax-free up to $250 per article. The key change updates a specific section of the tax law to raise the exemption amount, meaning customers pay no sales tax on qualifying items priced at $250 or less. The policy change simplifies the tax exemption structure without altering other tax rules.