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2. “Clothing accessories or equipment" means incidental items worn on a
7person or in conjunction with clothing, not including clothing, protective equipment,
8or sport or recreational equipment, but including all of the following:
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a. Briefcases.
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b. Cosmetics.
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c. Hair notions, including barrettes, hair bows, and hair nets.
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d. Handbags.
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e. Handkerchiefs.
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f. Jewelry.
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g. Nonprescription sunglasses.
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h. Umbrellas.
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i. Wallets.
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j. Watches.
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L. Hair pieces.
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3. “Eligible property” means an item that qualifies for exemption under this
22subsection.
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4. “Layaway sale” means a transaction in which property is set aside for future
24delivery to a customer who makes a deposit, agrees to pay the balance of the sales
25price over time, and, at the end of the payment period, receives the property. An order
1is accepted for layaway by the seller when the seller removes the property from
2inventory or clearly identifies the property as sold to the purchaser.
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5. “Protective equipment” means items for human wear that are designed to
4protect the wearer against injury or disease or to protect property or other persons
5from damage or injury. “Protective equipment” does not include items suitable for
6general use, clothing, clothing accessories or equipment, or sport or recreational
7equipment. “Protective equipment” includes:
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a. Breathing masks.
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b. Clean room apparel and equipment.
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c. Ear and hearing protectors.
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d. Face shields.
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e. Hard hats.
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f. Helmets.
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g. Paint or dust respirators.
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h. Protective gloves.
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i. Safety glasses and goggles.
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j. Safety belts.
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k. Tool belts.
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L. Welders gloves and masks.
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6. “Rain check” means a seller allowing a purchaser to purchase an item at a
21certain price at a later time because the item was out-of-stock.
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7. “School art supply” means any of the following items that are commonly used
23by a student in a course of study for artwork, but not including a school computer
24supply, school supply, or school instructional material:
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a. Clay and glazes.
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1b. Acrylic, tempera, and oil paints.
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c. Paintbrushes.
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d. Sketch and drawing pads.
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e. Watercolors.
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8. “School computer supply" means any of the following items that are
6commonly used by a student in a course of study in which a computer is used, but not
7including a school art supply, school supply, or school instructional material:
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a. Computer storage media, diskettes, and compact discs.
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b. Handheld electronic schedulers, not including cellular phones.
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c. Personal digital assistants, not including cellular phones.
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d. Computer printers.
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e. Printer supplies for computers, printer paper, and printer ink.
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9. “School instructional material" means any of the following that is commonly
14used by a student in a course of study as a reference and to learn the subject being
15taught, but not including a school art supply, school computer supply, or school
16supply:
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a. Reference books.
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b. Reference maps and globes.
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c. Textbooks.
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d. Workbooks.
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10. “School supply" means any of the following items that are commonly used
22by a student in a course of study, but not including a school art supply, school
23computer supply, or school instructional material:
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a. Binders.
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b. Book bags.
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1c. Calculators.
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d. Cellophane tape.
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e. Blackboard chalk.
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f. Compasses.
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g. Composition books.
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k. Glue, paste, and paste sticks.
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L. Highlighters.
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m. Index cards.
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n. Index card boxes.
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o. Legal pads.
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p. Lunch boxes.
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q. Markers.
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r. Notebooks.
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s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper,
18manila paper, colored paper, poster board, and construction paper.
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t. Pencil boxes and other school supply boxes.
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u. Pencil sharpeners.
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v. Pencils.
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x. Protractors.
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z. Scissors.
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1za. Writing tablets.
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11. “Sport or recreational equipment” means items designed for human use and
3worn in conjunction with an athletic or recreational activity. “Sport or recreational
4equipment” does not include items suitable for general use, clothing, clothing
5accessories or equipment, or protective equipment. “Sport or recreational
6equipment” includes:
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a. Ballet and tap shoes.
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b. Athletic shoes with cleats or spikes.
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d. Goggles.
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e. Hand and elbow guards.
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f. Life preservers and vests.
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g. Mouth guards.
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h. Roller skates.
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i. Ice skates.
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j. Shin guards.
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k. Shoulder pads.
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L. Ski boots.
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n. Wetsuits and fins.
