Governor Mitt Romney of Massachusetts has signed legislation creating a sales tax holiday weekend, effective August 12-13, 2006. Exempt items include non-business retail sales of single items of tangible personal property costing up to $2,500. In addition, eligible items purchased during this holiday from out-of-state retailers for use in Massachusetts are exempt from use tax as well. Purchases by corporations, other businesses, and by individuals for business remain taxable. Certain exclusions do apply and the following items remain subject to tax: all motor vehicles, motorboats, meals, telecommunications services, gas, steam, electricity, tobacco products and any item that exceeds $2,500. Further regulations and rules do apply. (H.B. 5200, Laws 2006)