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Sales Tax Holiday
Retailer Guidelines - General
Exempt sales mean that the Sales and Use tax is not due on the sale of a qualifying article of clothing, footwear, accessory items, or school supplies, if:
- The sales price of the item is $100 or less, and
- The sale takes place between 12:01 am on the first day of the Sales Tax Holiday and midnight on the final day of the Sales Tax Holiday.
The exemption applies to each qualifying item selling for $100 or less per item, regardless of how many items are sold at the same time. For example, if a customer purchases two shirts for $80 each, each item qualifies for the exemption, even though the customer's total bill ($160) exceeds $100.
Definitions:
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“Accessory items” are jewelry, non-prescription eyeglasses, watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, scarves, ties, headbands, hats, belts, belt buckles, and other traditional accessory items.
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“Clothing” is any article of apparel for humans, including pants, shirts and blouses, dresses, coats, jackets, belts, hats, undergarments, and multiple piece garments sold as a set, if $100 or less.
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“School supplies” are pens, pencils, stationery, art supplies, book bags, lunch boxes, calculators, and other items purchased for educational use in the classroom, at home, or for any school activity.
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“Shoes” are all footwear except skis, swim fins, roller blades, and roller-skates. |
