Back-to-school sales tax holiday slated next weekend

Texas shoppers get a break from state and local sales taxes on Aug. 17, 18, and 19 - 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. A backpack is a pack with straps one wears on the back. The new 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.

Below is a selected list of items and their exemption status during the sales tax holiday.

TAX-FREE

· 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 Taxed
· 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