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NEWS RELEASE FOR IMMEDIATE RELEASE
August 3, 2004
Retailer Guidelines for the DC "Sales Tax Holiday" August 7-15, 2004
The District of Columbia Office of Tax and Revenue (OTR) has issued the following guidelines for retailers to follow during the upcoming "Sales Tax Holiday." For further information, please call OTR's Customer Service Center at (202) 727-4TAX (727-4829).
Exempt sales mean that the Sales and Use tax is not due on the sale of a qualifying article of clothing, footwear or school supplies, if:
- The sales price of the item is $100 or less,
- The sale takes place between 12:01 am on Saturday, August 7, 2004, and midnight on Sunday, August 15, 2004, and
- 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 purchase price ($160) exceeds $100.
This does NOT APPLY TO taxable sales on skis, swim fins, roller blades and skates; any school supplies, footwear, or clothing costing more than $100; or taxable services, such as alterations, performed on clothing, school supplies or footwear.
Definitions:
- "Clothing" means an article of wearing apparel for humans.
- "Shoes" means all footwear, except skis, swim fins, roller blades and skates.
- "School Supplies" means items purchased for use in the classroom, at home, or for any school activity, including pens, pencils, stationery, book bags, lunchboxes, calculators and notebooks.
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