Published: July 27, 2008 12:57 am         

Annual sales tax holiday coming up

For three days, Aug. 15-17, shoppers can take advantage of a break from state and local sales taxes, during the annual sales tax holiday.

The event was moved last year from the first weekend in August to the third weekend, due to the later start of the fall semester in many school districts.

According to the Texas Comptroller’s Office, 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.

Lay-away plans can be used again this year to take advantage of the sales tax holiday.

The following is a list of some of the items which will be exempt from state and local sales taxes this weekend: 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; 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.

Among the items which are not tax-exempt during the holiday include accessories (generally) - barrettes, elastic ponytail holders, wallets, watches; 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 and shoes - bicycle (cleated), bowling, golf.