Exempt items include school supplies, clothes, shoes, and accessory items. To qualify, each item must cost $100 or less.
The sales tax exemption will apply to each eligible item, no matter how many items are on the bill.
Layaways
The exemption applies to layaway sales if the retailer and customer enter into a layaway agreement during the exemption period or the customer makes final payment on the layaway order during the exemption period.
Tax-Free Items Include:
- Clothes - Any article of apparel for humans, including pants, shirts and blouses, dresses, coats, jackets, belts, hats, undergarments, and multiple-piece garments sold as a set, if $100 or less.
- Shoes - All footwear, except skis, swim fins, roller blades, and roller-skates.
- Accessory Items - Jewelry, non-prescription eyeglasses, watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, scarves, ties, headbands, hats, belts and belt buckles, and other traditional accessory items.
- School Supplies - Pens, pencils, stationery, art supplies, book bags, lunch boxes, calculators, and other items purchased for educational use in the classroom, at home, or for any school activity.
For additional tax information, you may call the Customer Service Center at (202) 727-4TAX (4829).
See Also: Shop DC Tax Free
