NOTICE TO DISTRICT RETAILERS August 2, 2001 DC SALES TAX HOLIDAY WASHINGTON, DC - The District of Columbia Office of Tax and Revenue has made available the following guidelines to assist you with questions regarding the District's Sales Tax Holiday, which begins Friday, August 3, 2001, at 12:01 am, and ends Sunday, August 12, 2001, at 12:00 am. During this period, all clothing, footwear and school supplies sold in the District and priced less than $101 will be tax-free. These guidelines provide more detailed information on what items are exempted; how to apply the tax exemption to discounted merchandise, layaways, exchanges, returns, mail and Internet orders; and other special circumstances. For further information, please call our Customer Service Center at 202-727-4TAX (4829). Definitions for the Sales Tax Holiday: What is considered "clothing and footwear?" What are "school supplies?" What sales are tax exempt? What sales are still taxable? Specific situations and examples: Articles normally sold as a unit Sets containing both exempt and taxable items Discounts, coupons and rebates Layaway sales and rainchecks Exchanges and returned merchandise Mail, telephone, email, and Internet orders Shipping and handling charges Refunds Documenting exempt sales