The annual tax-free shopping weekend take place today through midnight Sunday. Sales tax will not be charged on clothing, footwear, school-related backpacks and school supplies.
The exemption applies to each article of clothing, footwear, backpack or supply sold for less than $100, regardless of how many items are purchased. (For example, two shirts purchased for $80 each would be exempt, but a single shirt that cost $120 would not.)
The sales tax holiday does not include sales of special clothing and footwear normally worn only for athletic activities or for protection. For example, basketball or tennis shoes are commonly worn for other activities, so they may be sold tax-free during this period. But golf shoes are not normally used for other activities and will be taxed.
Tax will be due on sales of accessories, including jewelry, handbags, purses, briefcases, luggage, umbrellas, wallets, watches and similar items. Clothing and shoe rentals will also continue to be subject to state and local sales or use tax.
Backpacks for students are exempt from sales tax during this period. Even backpacks with wheels qualify as long as they can also be worn on the back in the traditional manner.
For more information, contact the Texas Comptroller of Public Accounts at 800-252-5555 or visit www.window.state.tx.us.