Sport or recreational equipment definition
Examples of Sport or recreational equipment in a sentence
Protective Equipment not eligible for the sales tax holiday exemption includes:Breathing masksClean room apparel and equipment Ear and hearing protectorsFace shields Hard hats HelmetsPaint or dust respirators Protective glovesSafety glasses and goggles Safety beltsTool beltsWelder’s gloves and masks • "Sport or recreational equipment" designed for human use and worn in conjunction with an athletic or recreational activity that is not suitable for general use.
Sport or recreational equipment includes ballet and tap shoes; cleated or spiked athletic shoes; gloves, including, but not limited to, baseball, bowling, boxing, hockey, and golf; goggles; hand and elbow guards; life preservers and vests; mouth guards; roller and ice skates; shin guards; shoulder pads; ski boots; waders; and wetsuits and fins.• Belt buckles sold separately.• Costume masks sold separately.• Patches and emblems sold separately.
Computers, printers and printer supplies, and educational computer software, with a sales price of three thousand five hundred dollars ($3,500) or less per item.(4) Sport or recreational equipment with a sales price of fifty dollars ($50.00) or less per item.