2008 Texas Tax Free Shopping Information

Texas shoppers get a break from state and local sales taxes on August 15 - 17, 2008, the state's annual tax holiday. Lay-away plans can be used again this year to take advantage of the sales tax holiday.

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.

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.

Tax-Free Items

• 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
  

Taxable Items

• 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
  

More: Texas Tax Publications

How to Make the Most of the Tax-Free Shopping Days

2007 Tax Free Shopping Holidays