List of tax free items for Tax Free Weekend - KLTV.com-Tyler, Longview, Jacksonville, Texas | ETX News

List of tax free items for Tax Free Weekend

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Texas shoppers get a break from state and local sales taxes on August 19, 20 and 21 - the state's annual tax holiday. Lay-away plans can be used again this year to take advantage of the sales tax holiday.

As in previous years, the law exempts most clothing and footwear priced under $100 from sales and use taxes, which could save shoppers about $8 on every $100 they spend. Backpacks under $100 and used by elementary and secondary students are also exempt. A backpack is a pack with straps one wears on the back. The exemption during the sales tax holiday includes backpacks with wheels, provided they can also be worn on the back like a traditional backpack, and messenger bags. The exemption does not include items that are reasonably defined as luggage, briefcases, athletic/duffle/gym bags, computer bags, purses or framed backpacks. Ten or fewer backpacks can be purchased tax-free at one time without providing an exemption certificate to the seller.

School Supplies

The 81st Texas Legislature passed HB 1801 (2009) expanding the list of items qualifying for exemption from Texas state and local sales and use taxes during the annual sales tax holiday in August. In addition to clothes, footwear and some backpacks, Texas families also get a sales tax break on most school supplies priced at less than $100 purchased for use by a student in an elementary or secondary school.

The following is an all-inclusive list of qualifying school supplies (if priced less than $100):

Binders

Book bags

Calculators

Cellophane tape

Blackboard chalk

Compasses

Composition books

Crayons

Erasers

Folders; expandable, pocket, plastic, and manila

Glue, paste and paste sticks

Highlighters

Index cards

Index card boxes

Legal pads

Lunch boxes

Markers

Notebooks

Paper; loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper

Pencil boxes and other school supply boxes

Pencil sharpeners

Pencils

Pens

Protractors

Rulers

Scissors

Writing tablets

No exemption certificate is required - with one exception. If the purchaser is buying the supplies under a business account, the retailer must obtain an exemption certificate from the purchaser certifying that the items are purchased for use by an elementary or secondary school student. "Under a business account" means the purchaser is using a business credit card or business check rather than a personal credit card or personal check; being billed under a business account maintained at the retailer; or is using a business membership at a retailer that is membership based.

List of Clothing, Footwear and Backpacks, and Their Exemption Status TAX-FREE

TAXED

Baby clothes

Backpacks for use by elementary and secondary students

Belts with attached buckles

Boots - cowboy, hiking

Caps/hats - baseball, fishing, golf, knitted

Coats and wraps

Diapers - adult and baby

Dresses

Gloves (generally)

Gym suits and uniforms

Hooded shirts and hooded sweatshirts

Hosiery

Jackets

Jeans

Jerseys - baseball and football

Jogging apparel

Neckwear and ties

Pajamas

Pants and trousers

Raincoats and ponchos

Robes

Shirts

Shoes - sandals, slippers, sneakers, tennis, walking

Socks (including athletic)

Shorts

Suits, slacks, and jackets

Sweatshirts

Sweat suits

Sweaters

Swimsuits

Underclothes

Work clothes and uniforms

Accessories (generally) - barrettes, elastic ponytail holders, wallets, watches

Backpacks - unless for use by elementary and secondary students

Baseball cleats and pants

Belt buckles (without belt)

Boots - climbing, fishing, rubber work boots, ski, waders

Buttons and zippers

Cloth and lace, knitting yarns, and other fabrics

Dry cleaning services

Football pants

Golf gloves

Handbags and purses

Handkerchiefs

Hard hats

Helmets - bike, baseball, football, hockey, motorcycle, sports

Ice skates

Jewelry

Laundering services

Leather goods - except belts with buckles and wearing apparel

Pads - football, hockey, soccer, elbow, knee, shoulder

Personal flotation devices

Rented clothing (including uniforms, formal wear, and costumes)

Roller blades and skates

Safety clothing, glasses

Shoes - bicycle (cleated), bowling, golf

A word of caution: If you sell items that do not qualify for the exemption, you may not advertise or promise that you will pay your customers' sales tax. Additionally, you are prohibited from advertising that you will not collect sales tax on items that do not qualify. You may advertise that tax is included in the sales price of the taxable items that you sell, however.

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