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12-20-24; 104-6, Article 5, Section 5-10, eff. 6-16-25; 104-6, Article 35, Section 35-20, eff. 6-16-25; 104-457, eff. 6-1-26.) Section 125-10. The Retailers' Occupation Tax Act is amended by changing Sections 2-8, 2-10, and 3 as follows: (35 ILCS 120/2-8) Sec. 2-8. Sales tax holiday items. (a) Any tangible personal property described in this subsection is a sales tax holiday item and qualifies for the 1.25% reduced rate of tax for the period set forth in Section 2-10 of this Act (hereinafter referred to as the Sales Tax Holiday Period). The reduced rate on these items shall be administered under the provisions of subsection (b) of this Section. The following items are subject to the reduced rate: (1) Clothing items that each have a retail selling price of less than $125. "Clothing" means, unless otherwise specified in this Section, all human wearing apparel suitable for general use. "Clothing" does not include clothing accessories, protective equipment, or sport or recreational equipment. "Clothing" includes, but is not limited to: household and shop aprons; athletic supporters; bathing suits and caps; belts and suspenders; boots; coats and jackets; ear muffs; footlets; gloves and mittens for general use; hats and SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468