For the purposes of this subsection, "clothing" means apparel meant to be worn by humans, including belts, caps, coats, dresses, gloves, hats, hosiery, jackets, neckties, pants, scarves, school uniforms, shirts, shoes, socks, sneakers and underwear, and excludes clothing accessories, protective equipment, sports equipment and recreational equipment. For the purposes of this subsection, "school supplies" means binders, book bags, backpacks, calculators, chalk, crayons, erasers, folders, glue, lunch boxes, notebooks, paper, pens, pencils, rulers, scissors, tape, clay, paints, paintbrushes, drawing pads and watercolors, and excludes computers, computer software, disks and printers. The State Tax Assessor shall adopt rules further defining clothing and school supplies. Rules adopted pursuant to this subsection are routine technical rules as defined in the Maine Revised Statutes, Title 5, chapter 375, subchapter 2-A.