List of items you can get this sales tax holiday weekend - KCBD NewsChannel 11 Lubbock

List of items you can get this sales tax holiday weekend

(Source: KCBD) (Source: KCBD)
LUBBOCK, TX (KCBD) -

This weekend is the Sales Tax Holiday in the state of Texas.

It starts this Friday, August 10 until midnight on Sunday 12, and you can get a tax break on select items such as most clothing, footwear, school supplies and backpacks.

Here is the list of items from the Texas Comptroller’s web page, or click here to visit the website.

Qualifying Items

List of Clothing, Footwear, and Other Items

List of School Supplies

Clothing and Footwear

During the sales tax holiday, you can buy most footwear and clothing (sold for less than $100) tax-free. You do not need to give the seller an exemption certificate.

The exemption applies to each eligible item sold for less than $100, and there is no limit to the number of qualifying items you can buy.

For example, if you buy two shirts for $80 each, each shirt qualifies for the exemption because each is less than $100, even though the total purchase price is $160.

Items that Do Not Qualify

The following items do not qualify for exemption during the sales tax holiday:

  • items sold for $100 or more
  • clothing subscription boxes
  • specially-designed athletic activity or protective-use clothing or footwear
    • For example, golf cleats and football pads are usually worn only when people play golf or football, so they do not qualify for the exemption.
    • Tennis shoes, jogging suits, and swimsuits, however, can be worn for other than athletic activity and qualify for the exemption.
  • clothing or footwear rentals, alterations (including embroidery) and cleaning services
  • items used to make or repair clothing, such as fabric, thread, yarn, buttons, snaps, hooks and zippers
  • jewelry, handbags, purses, briefcases, luggage, umbrellas, wallets, watches and other accessories
  • computers
  • software
  • textbooks

Backpacks

During the sales tax holiday, student backpacks sold for less than $100 are exempt from tax.

The exemption includes backpacks with wheels and messenger bags. You can buy up to 10 backpacks tax-free at one time without giving an exemption certificate to the seller.

Items that Do Not Qualify

The following items do not qualify for this exemption:

  • framed backpacks
  • luggage
  • briefcases
  • athletic, duffle or gym bags
  • computer bags
  • purses

School Supplies

sold for less than $100 qualify for the specific school supplies only exemption, and an exemption certificate is not required.

Special Purchases

School supplies purchased using a business account- exemption certificate required

If you buy qualifying school supplies under a business account, you must give a properly completed Form 01-339, Texas Sales and Use Tax Exemption Certificate, to the seller.

"Under a business account" means you are:

  • using a business credit card or business check and not a personal credit card or personal check;
  • being billed under a business account maintained by the seller; or
  • using a business membership at a membership-based retailer.

Layaways

During the sales tax holiday, you can buy qualifying items tax-free when you:

  • make the final payment on an item already on layaway; or
  • choose an item and place it on layaway

Special Orders and Rain Checks

During the sales tax holiday, you can buy qualifying items tax-free, even if the items have to be ordered.

For example, if you pay for an $80 shirt that must be special-ordered or is on back order, and you pick up the shirt after the sales tax holiday, then it still qualifies for the exemption.

If you buy the qualifying item after the sales tax holiday, a special order made or rain check given during the sales tax holiday does not qualify the item for exemption.

For example, if you place a special order (or receive a rain check) to buy a $50 shirt and did not pay for the shirt during the sales tax holiday, then the shirt is taxable.

Additional Charges Affect the Sales Price

Delivery, Shipping, Handling and transportation charges

Delivery, shipping, handling and transportation charges by the seller are part of the item’s sales price.

Since clothing, backpacks and school supplies have to be less than $100, you have to look at the item’s total sales price to determine if you can buy it tax-free.

For example, you buy a pair of jeans for $95 with a $10 delivery charge for a total price of $105. Because the jeans’ total price is not less than $100, tax is due on the entire $105 price.

If a delivery charge is billed per item, and an invoice has both exempt and taxable items, only the qualifying exempt item’s delivery charge is exempt.

If the delivery charge is a flat rate per package, and the amount charged is the same regardless of how many items are included in the package, the total charge can be attributed to any one of the items in the package.

You can find all of this information on the Texas Comptroller’s web page by clicking here.

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