The following words and phrases, when used in this part, shall have the following meanings:

1. (1)

   1. (A) "Clothing" means an item of human wearing apparel suitable for general use for which the gross receipts or gross proceeds paid for the item of clothing is less than one hundred dollars ($100).

   2. (B) The following list contains examples of clothing but is not intended to be an all-inclusive list:

      1. (i) Aprons for both household and shop use;
      2. (ii) Athletic supporters;
      3. (iii) Baby receiving blankets;
      4. (iv) Bathing suits and caps;
      5. (v) Beach capes and coats;
      6. (vi) Belts and suspenders;
      7. (vii) Boots;
      8. (viii) Coats and jackets;
      9. (ix) Costumes;
      10. (x) Diapers for children and adults, including disposable diapers;
      11. (xi) Ear muffs;
      12. (xii) Footlets;
      13. (xiii) Formal wear;
      14. (xiv) Garters and garter belts;
      15. (xv) Girdles;
      16. (xvi) Gloves and mittens for general use;
      17. (xvii) Hats and caps; (xviii) Hosiery;
      18. (xix) Insoles for shoes;
      19. (xx) Lab coats;
      20. (xxi) Neckties;
      21. (xxii) Overshoes; (xxiii) Pantyhose;
      22. (xxiv) Rainwear;
      23. (xxv) Rubber pants;
      24. (xxvi) Sandals; (xxvii) Scarves; (xxviii) Shoes and shoe laces;
      25. (xxix) Slippers;
      26. (xxx) Sneakers;
      27. (xxxi) Socks and stockings; (xxxii) Steel-toed shoes; (xxxiii) Underwear; (xxxiv) Uniforms, both athletic and nonathletic; and
      28. (xxxv) Wedding apparel.

   3. (C) The following list contains examples of items that are not clothing but is not intended to be an all-inclusive list:

      1. (i) Belt buckles sold separately;
      2. (ii) Costume masks sold separately;
      3. (iii) Patches and emblems sold separately;
      4. (iv) Protective equipment;

      5. (v) Sewing equipment and supplies including, but not limited to:

         1. (a) (a) Knitting needles;
         2. (b) (b) Patterns;
      6. (c) (c) Pins;

      7. (d) (d) Scissors;

         1. (e) (e) Sewing machines;
         2. (f) (f) Sewing needles;
         3. (g) (g) Tape measures; and
         4. (h) (h) Thimbles;

      8. (vi) Sewing materials that become part of “clothing” including, but not limited to:

         1. (a) (a) Buttons;
         2. (b) (b) Fabric;
      9. (c) (c) Lace;

      10. (d) (d) Thread;

          1. (e) (e) Yarn; and
          2. (f) (f) Zippers; and
      11. (vii) Sport or recreational equipment;

2. (2)

   1. (A) "Clothing accessory or equipment" means an incidental item worn on the person or in conjunction with clothing for which the gross receipts or gross proceeds paid for the item of clothing accessory or equipment is less than fifty dollars ($50.00).

   2. (B) The following list contains examples of clothing accessories or equipment but is not intended to be an all-inclusive list:

      1. (i) Briefcases;
      2. (ii) Cosmetics;

      3. (iii) Hair notions, including but not limited to:

         1. (a) (a) Barrettes;
         2. (b) (b) Hair bows; and
      4. (c) (c) Hair nets;
      5. (iv) Handbags;
      6. (v) Handkerchiefs;
      7. (vi) Jewelry;
      8. (vii) Sunglasses, nonprescription;
      9. (viii) Umbrellas;
      10. (ix) Wallets;
      11. (x) Watches; and
      12. (xi) Wigs and hair pieces;

3. (3) “Cosmetics” means:

   1. (A)

      1. (i) Articles intended to be rubbed, poured, sprinkled, or sprayed on, introduced into, or otherwise applied to the human body or any part thereof for:

         1. (a) (a) Cleansing;
         2. (b) (b) Beautifying;
      2. (c) (c) Promoting attractiveness; or
      3. (d) (d) Altering the appearance.

      4. (ii) The following list contains examples of cosmetics but is not intended to be an all-inclusive list:

         1. (a) (a) Acne cleansers;
         2. (b) (b) Acrylic fingernail glue;
      5. (c) (c) Acrylic fingernails;

      6. (d) (d) Aftershave;

         1. (e) (e) Antimicrobial products, such as Germ-X gel/wipes;
         2. (f) (f) Antimicrobial soap;
         3. (g) (g) Antiperspirant;
         4. (h) (h) Anti-wrinkle cream;

      7. (i) (i) Artificial eyelashes;

         1. (j) (j) Baby oil;
         2. (k) (k) Baby powder;
      8. (l) (l) Bath salts/oils/crystals;

      9. (m) (m) Blush;

         1. (n) (n) Body glitter;
         2. (o) (o) Body spray;
         3. (p) (p) Body wash;
         4. (q) (q) Breath spray/strips;
         5. (r) (r) Bronzer;
         6. (s) (s) Bubble bath;
         7. (t) (t) Cleansing wipes;
         8. (u) (u) Cologne;

      10. (v) (v) Concealer;

          1. (w) (w) Conditioner;

      11. (x) (x) Contact moisturizers;

          1. (y) (y) Deodorant;
          2. (z) (z) Epsom salts;
          3. (aa) (aa) Eye liner;
          4. (bb) (bb) Eye shadow;
      12. (cc) (cc) Eyebrow liner;

      13. (dd) (dd) Eyelash glue;

          1. (ee) (ee) Facial cleansers;
          2. (ff) (ff) Facial treatments;
          3. (gg) (gg) Feminine hygiene creams;
          4. (hh) (hh) Feminine hygiene douches;

      14. (ii) (ii) Feminine hygiene wipes;

          1. (jj) (jj) Fingernail decorations;
          2. (kk) (kk) Fingernail polish;
      15. (ll) (ll) Foot cleansers;

      16. (mm) (mm) Foot deodorant;

          1. (nn) (nn) Hair coloring;
          2. (oo) (oo) Hair mousse/gel;
          3. (pp) (pp) Hair oil;
          4. (qq) (qq) Hair relaxer;
          5. (rr) (rr) Hair removal products;
          6. (ss) (ss) Hair spray;
          7. (tt) (tt) Hair wave treatment;
          8. (uu) (uu) Hair wax;

      17. (vv) (vv) Lip balm;

          1. (ww) (ww) Lip gloss;

      18. (xx) (xx) Lip liner;

          1. (yy) (yy) Lipstick;
          2. (zz) (zz) Liquid foundation;
          3. (aaa) (aaa) Liquid soap;
          4. (bbb) (bbb) Lotion;
      19. (ccc) (ccc) Makeup;

      20. (ddd) (ddd) Mascara;

          1. (eee) (eee) Mouthwash;
          2. (fff) (fff) Nail polish remover;
          3. (ggg) (ggg) Perfume;
          4. (hhh) (hhh) Powder foundation;

      21. (iii) (iii) Saline wipes;

          1. (jjj) (jjj) Shampoo;
          2. (kkk) (kkk) Shaving cream;
      22. (lll) (lll) Shaving soap;

      23. (mmm) (mmm) Stretch mark creams;

          1. (nnn) (nnn) Teeth whitening products; and
          2. (ooo) (ooo) Toothpaste; and

   2. (B)

      1. (i) Articles intended for use as a component of any such articles, except that the term “cosmetics” shall not include soap.

      2. (ii) “Soap” means:

         1. (a) (a) The bulk of the nonvolatile matter in the product consists of an alkali salt of fatty acids and the detergent properties of the article are due to the alkali-fatty acid compounds; and
         2. (b) (b) The product is labeled, sold, and represented only as soap;
4. (4) “Department” means the Department of Finance and Administration;

5. (5) “Eligible property” means the following list of items as defined in this section:

   1. (A) Clothing;
   2. (B) Clothing accessory or equipment;
   3. (C) School art supply;
   4. (D) School instructional material; and
   5. (E) School supply;

6. (6)

   1. (A) “Layaway sale” means a transaction in which property is set aside for future delivery to a customer who:

      1. (i) Makes a deposit;
      2. (ii) Agrees to pay the balance of the purchase price over a period of time; and
      3. (iii) At the end of the payment period, receives the property.
   2. (B) An order is accepted for layaway by the seller when the seller removes the property from normal inventory or clearly identifies the property as sold to the purchaser;

7. (7)

   1. (A) "Protective equipment" means items for human wear and designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use.

   2. (B) The following list contains examples of protective equipment but is not intended to be an all-inclusive list:

      1. (i) Breathing masks;
      2. (ii) Clean room apparel and equipment;
      3. (iii) Ear and hearing protectors;
      4. (iv) Face shields;
      5. (v) Hard hats;
      6. (vi) Helmets;
      7. (vii) Paint or dust respirators;
      8. (viii) Protective gloves;
      9. (ix) Safety glasses and goggles;
      10. (x) Safety belts;
      11. (xi) Tool belts; and
      12. (xii) Welder’s gloves and masks;
8. (8) “Rain check” means the seller allows a customer to purchase an item at a certain price at a later time because the particular item was out of stock;

9. (9) "School art supply" means an item commonly used by a student in a course of study for artwork and includes only the following list of items:

   1. (A) Clay and glazes;
   2. (B) Acrylic, tempera, and oil paints;
   3. (C) Paintbrushes for artwork;
   4. (D) Sketch and drawing pads; and
   5. (E) Watercolors;

10. (10)

    1. (A) "School instructional material" means written material commonly used by a student in a course of study as a reference and to learn the subject being taught.

    2. (B) School instructional material includes only the following list of items:

       1. (i) Reference books;
       2. (ii) Reference maps and globes;
       3. (iii) Textbooks; and
       4. (iv) Workbooks;

11. (11) "School supply" means an item commonly used by a student in a course of study and includes only the following list of items:

    1. (A) Binders;
    2. (B) Book bags;
    3. (C) Calculators;
    4. (D) Cellophane tape;
    5. (E) Blackboard chalk;
    6. (F) Compasses;
    7. (G) Composition books;
    8. (H) Crayons;
    9. (I) Erasers;
    10. (J) Expandable, pocket, plastic, and manila folders;
    11. (K) Glue, paste, and paste sticks;
    12. (L) Highlighters;
    13. (M) Index cards;
    14. (N) Index card boxes;
    15. (O) Legal pads;
    16. (P) Lunch boxes;
    17. (Q) Markers;
    18. (R) Notebooks;
    19. (S) Paper; loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper;
    20. (T) Pencil boxes and other school supply boxes;
    21. (U) Pencil sharpeners;
    22. (V) Pencils and pencil lead;
    23. (W) Pens and pen refills;
    24. (X) Protractors;
    25. (Y) Rulers; and
    26. (Z) Scissors and writing tablets; and

12. (12)

    1. (A) "Sport or recreational equipment" means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use.

    2. (B) The following list contains examples of sport or recreational equipment but is not intended to be an all-inclusive list:

       1. (i) Ballet and tap shoes;
       2. (ii) Cleated or spiked athletic shoes;

       3. (iii) Gloves, including but not limited to:

          1. (a) (a) Baseball;
          2. (b) (b) Bowling;
       4. (c) (c) Boxing;

       5. (d) (d) Hockey; and

          1. (e) (e) Golf;
       6. (iv) Goggles;
       7. (v) Hand and elbow guards;
       8. (vi) Life preservers and vests;
       9. (vii) Mouth guards;
       10. (viii) Roller and ice skates;
       11. (ix) Shin guards;
       12. (x) Shoulder pads;
       13. (xi) Ski boots;
       14. (xii) Waders; and
       15. (xiii) Wetsuits and fins.