General Assembly Proposed Bill No. 5041, introduced in the February Session of 2024, aims to amend chapter 219 of the general statutes to exempt certain articles of children's clothing from the sales and use taxes in the state. Specifically, the bill proposes that the sale of, as well as the storage, use, or other consumption of children's clothing items costing under one hundred dollars should not be subject to these taxes.
The purpose of the bill, as stated, is to provide a tax exemption for articles of children's clothing that are priced below one hundred dollars. This legislative change is intended to reduce the financial burden on consumers purchasing children's clothing within the specified price range. The bill has been referred to the Committee on FINANCE, REVENUE AND BONDING and is supported by multiple representatives.