HOUSTON — As kids head back to school, parents can save money by taking advantage of the Sales Tax Holiday weekend in August.
This year’s sale tax holiday begins Friday, Aug. 11, and goes through midnight Sunday, Aug. 13.
The sales tax exemption applies only to qualifying items bought during the sales tax holiday. Items bought before or after the sales tax holiday do not qualify for exemption, and there is no tax refund available.
Clothing, footwear, and other Items – qualifying and nonqualifying Items
According to the Texas Comptroller's Office, the items on the list that qualify for exemption from tax during the sales tax holiday must be priced under $100. Items that do not qualify for exemption are also included.
(T) = Taxable; (E) = Exempt
- Accessories (generally) (T)
- Barrettes (T)
- Belt buckles (sold separately) (T)
- Bobby pins (T)
- Briefcases (T)
- Elastic ponytail holders (T)
- Hair bows (T)
- Hair clips (T)
- Handbags (T)
- Handkerchiefs (T)
- Headbands (T)
- Jewelry (T)
- Key cases (T)
- Purses (T)
- Wallets (T)
- Watch bands (T)
- Watches (T)
- Adult diapers (E)
- Alterations (T)
- Aprons (household) (E)
- Aprons (welders) (T)
- Athletic socks (E)
- Baby bibs (E)
- Baby clothes (E)
- Baby diapers (cloth or disposable) (E)
- Backpacks (unless for use by elementary/secondary students) (T)
- Baseball accessories
- Baseball caps (E)
- Baseball cleats (T)
- Baseball gloves (T)
- Baseball jerseys (E)
- Baseball pants (T)
- Bathing caps (T)
- Belt buckles (T)
- Belts with attached buckles (E)
- Belts for weight lifting (T)
- Bicycle shoes (cleated) (T)
- Blouses (E)
- Boots (general purpose) (E)
- Climbing (cleated or spiked) (T)
- Cowboy (E)
- Fishing (waders) (T)
- Hiking (E)
- Overshoes and galoshes (T)
- Rubber work boots (T)
- Ski (T)
- Waders (T)
- Bow ties (E)
- Bowling shirts (E)
- Bowling shoes (rented and sold) (T)
- Bras (E)
- Buttons and zippers (T)
- Camp clothes (E)
- Caps (baseball, fishing, golf) (E)
- Chef uniforms (E)
- Children’s novelty costumes (E)
- Chest protectors (T)
- Clerical vestments (E)
- Cloth and lace, knitting yarns, and other fabrics (T)
- Clothing repair items, such as thread, buttons, tapes, and iron-on patches (T)
- Coats and wraps (E)
- Corsages and boutonnieres (T)
- Coveralls (E)
- Diapers (cloth and disposable) (E)
- Dresses (E)
- Dry cleaning services (T)
- Earmuffs
- Cold weather (E)
- Noise cancellation or noise canceling (T)
- Elbow pads (T)
- Embroidery (T)
- Employee uniforms (unless rented) (E)
- Fabrics, thread, buttons, lace, patterns, knitting yarns (T)
- Fins (swim) (T)
- Fishing boots (waders) (T)
- Fishing caps (E)
- Fishing vests (non-flotation) (E)
- Football accessories
- Football jerseys (E)
- Football pads (T)
- Football pants (T)
- Gloves (generally) (E)
- Baseball (T)
- Batting (T)
- Bicycle (T)
- Dress (unless rented) (E)
- Garden (T)
- Golf (T)
- Hockey (T)
- Leather (E)
- Rubber (T)
- Surgical (T)
- Tennis (T)
- Work (T)
- Goggles (T)
- Golf accessories
- Golf caps (E)
- Golf dresses (E)
- Golf gloves (T)
- Golf jackets and windbreakers (E)
- Golf shirts (E)
- Golf skirts (E)
- Golf purses (T)
- Golf shoes (T)
- Graduation caps and gowns (E)
- Gym suits and uniforms (E)
- Hair nets, bows, clips, and barrettes (T)
- Handbags and purses (T)
- Handkerchiefs (T)
- Hard hats (T)
- Hats (E)
- Headbands (T)
- Helmets (bike, baseball, football, hockey, motorcycle, sports) (T)
- Hockey gloves (T)
- Hooded shirts and hooded sweatshirts (E)
- Hosiery, including support hosiery (E)
- Hunting vests (E)
- Ice skates (T)
- Insoles (T)
- Jackets (E)
- Jeans (E)
- Jewelry (T)
- Jogging apparel (E)
- Knee pads (T)
- Knitted caps or hats (E)
- Laundering services (T)
- Leg warmers (E)
- Leotards and tights (E)
- Life jackets and vests (T)
- Luggage (T)
- Mask, costume (E)
- Mask, cloth and disposable fabric face masks (E)
- Mask, protective – N95, welder, umpire, swim or other similar personal protection equipment (T)
- Monogramming services (T)
- Neckwear and ties (E)
- Nightgowns and nightshirts (E)
- Overshoes and rubber shoes (T)
- Pads (football, hockey, soccer, elbow, knee, shoulder) (T)
- Paint or dust respirators and incidental supplies (T)
- Painter pants (E)
- Pajamas (E)
- Pants (E)
- Pantyhose (E)
- Patterns (T)
- Personal flotation devices (T)
- Pocket squares (T)
- Protective gloves (T)
- Protective masks (T)
- Raincoats and ponchos (E)
- Rain hats (E)
- Religious clothing (E)
- Rented clothing (including uniforms, formal wear, and costumes) (T)
- Repair of clothing or footwear (T)
- Ribbons (T)
- Robes (E)
- Roller blades (T)
- Roller skates (T)
- Safety accessories
- Safety clothing (normally worn in hazardous occupations) (T)
- Safety glasses (except prescription) (T)
- Safety shoes (adaptable for street wear) (E)
- Safety shoes (not adaptable for street wear) (T)
- Scarves (E)
- Scout uniforms (E)
- Sewing patterns (T)
- Shawls and wraps (E)
- Shin guards and padding (T)
- Shirts (E)
- Shirts (hooded) (E)
- Shoe inserts (T)
- Shoelaces (T)
- Shoes (generally) (E)
- Ballet (T)
- Baseball cleats (T)
- Bicycle (cleated) (T)
- Boat (E)
- Bowling (T)
- Cleated or spiked (T)
- Cross trainers (E)
- Dress (E)
- Fishing boots (waders) (T)
- Flip-flops (rubber thongs) (E)
- Football (T)
- Golf (T)
- Jazz and dance (T)
- Jellies (E)
- Overshoes (T)
- Running (without cleats) (E)
- Safety (suitable for everyday use) (E)
- Sandals (E)
- Slippers (E)
- Sneakers and tennis (E)
- Soccer (cleated) (T)
- Spiked or cleated (T)
- Tap dance (T)
- Tennis (E)
- Track and cleats (T)
- Wading/water sport (T)
- Walking (E)
- Shoe shines (T)
- Shoe repairs (T)
- Shoulder pads (for dresses, jackets, etc.) (T)
- Shoulder pads (football, hockey, sports) (T)
- Shorts (E)
- Shower caps (T)
- Skates (ice and roller) (T)
- Ski boots (snow) (T)
- Ski suits (snow) (T)
- Ski vests (water) (T)
- Skirts (E)
- Sleepwear, nightgowns, pajamas (E)
- Slippers (E)
- Slips (E)
- Soccer socks (E)
- Socks (E)
- Sports helmets (T)
- Sports pads (football, hockey, soccer, knee, elbow, shoulder) (T)
- Suits, slacks, and jackets (E)
- Sunglasses (except prescription) (T)
- Support hosiery (E)
- Suspenders (E)
- Sweatbands (arm, wrist, head) (T)
- Sweatshirts (E)
- Sweat suits (E)
- Sweaters (E)
- Swimming masks and goggles (T)
- Swimsuits (E)
- Tennis accessories
- Tennis dresses (E)
- Tennis shorts (E)
- Tennis shoes (E)
- Tennis skirts (E)
- Ties (neckties - all) (E)
- Tights (E)
- Track shoes and cleats (T)
- Trousers (E)
- Umbrellas (T)
- Underclothes (E)
- Underpants (E)
- Undershirts (E)
- Uniforms (school, work, nurse, waitress, military, postal, police, fire) (E)
- Veils (E)
- Vests (generally) (E)
- Bulletproof (T)
- Fishing (non-flotation) (E)
- Flotation (T)
- Hunting (E)
- Scuba (T)
- Water-ski (T)
- Wallets (T)
- Watch bands (T)
- Watches (T)
- Water ski vests (T)
- Weight lifting belts (T)
- Wet and dry suits (T)
- Work clothes (E)
- Work uniforms (E)
- Workout clothes (E)
- Wrist bands (T)
During the sales tax holiday, customers can buy most footwear and clothing sold for less than $100, tax-free. An exemption certificate is not required.
The exemption applies to each eligible item sold for less than $100, and there is no limit to the number of qualifying items customers can buy.
School supplies
According to the Texas Comptroller's Office, only the school supplies on the list priced under $100 qualify for exemption from tax during the sales tax holiday.
- Binders
- Blackboard chalk
- Book bags
- Calculators
- Cellophane tape
- Compasses
- Composition books
- Crayons
- Erasers
- Folders – expandable, pocket, plastic, and manila
- Glue, paste, and paste sticks
- Highlighters
- Index cards
- Index card boxes
- Kits*
- Legal pads
- Lunch boxes
- Markers (including dry-erase markers)
- Notebooks
- Paper – loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper
- Pencil boxes and other school supply boxes
- Pencil sharpeners
- Pencils
- Pens
- Protractors
- Rulers
- Scissors
- Writing tablets
* For kits of school supplies that contain exempt items, as well as taxable ones, the taxability depends on the value of exempt or taxable items in it. There is no limit on the number of school supplies in a kit, but if the value of the exempt items is more than the taxable ones, the kit is exempt. If the value of the taxable items is more than the exempt ones, then the kit is taxable.
Items that do not qualify
The following items do not qualify for exemption during the sales tax holiday:
- Items sold for $100 or more
- Clothing subscription boxes
- Specially-designed athletic activity or protective-use clothing or footwear
- For example, golf cleats and football pads are usually worn only when people play golf or football, so they do not qualify for the exemption.
- Tennis shoes, jogging suits and swimsuits, however, can be worn for other than athletic activity and qualify for the exemption.
- clothing or footwear rentals, alterations (including embroidery), and cleaning services
- Items used to make or repair clothing, such as fabric, thread, yarn, buttons, snaps, hooks, and zippers
- Jewelry, handbags, purses, briefcases, luggage, umbrellas, wallets, watches and other accessories
- Computers
- Software
- Textbooks
- Certain baggage items (see below)
- Unspecified school supplies (see below)
Baggage that qualifies
During the sales tax holiday, student backpacks sold for less than $100 are exempt from tax.
The exemption includes backpacks with wheels and messenger bags. Customers can buy up to 10 backpacks tax-free at one time without giving an exemption certificate to the seller.
Baggage items that do not qualify
The following items do not qualify for this exemption:
- Framed backpacks
- Luggage
- Briefcases
- Athletic, duffle, or gym bags
- Computer bags
- Purses
Special purchases
School supplies purchased using a business account require an exemption certificate
If a customer buys qualifying school supplies under a business account, they must give a properly completed Form 01-339, Texas Sales and Use Tax Exemption Certificate (PDF), to the seller.
"Under a business account" means they are:
- Using a business credit card or business check and not a personal credit card or personal check;
- Being billed under a business account maintained by the seller; or
- Using a business membership at a membership-based retailer.
Layaways on tax-free weekend
During the sales tax holiday, customers can buy qualifying items tax-free when they:
- Make the final payment on an item already on layaway; or
- Choose an item and place it on layaway
Special orders and rain checks on tax-free weekend
During the sales tax holiday, customers can buy qualifying items tax-free, even if the items have to be ordered.
If a customer buys the qualifying item after the sales tax holiday, a special order made or rain check given during the sales tax holiday does not qualify the item for exemption.
Online purchases and telephone orders
During the holiday customers can buy qualifying items in-store, online, by telephone, mail, custom order, or any other means.
The sale of the item must take place during the specific dates of the Sales Tax Holiday.
The purchase date is easy to determine when the purchase is made in-store but becomes more complicated with remote purchases.
The purchaser must have given consideration for the item during the period even if the item may not be delivered until after the period is over.
For example, if a purchaser enters their credit card information in an online shopping website on Sunday, Aug. 13, 2023, at 5 p.m.to purchase qualifying school supplies, but the school supplies will not be shipped until Friday, Aug. 18, 2023, and will not arrive until Tuesday, Aug. 22, the purchase will still qualify for the exemption.
However, if the charge to the credit card is declined by the payment processor at 11 p.m. on Sunday, Aug. 13, 2023, and the purchaser does not resubmit payment until Monday, Aug. 14, the purchase is taxable.
Additional charges affect the sales price
Delivery, shipping, handling and transportation charges
Delivery, shipping, handling, and transportation charges by the seller are part of the item’s sales price.
Since clothing, backpacks, and school supplies have to be less than $100 to qualify, customers have to look at the item’s total sales price to determine if they can buy it tax-free.
If a delivery charge is billed per item, and an invoice has both exempt and taxable items, only the qualifying exempt item’s delivery charge is exempt.
If the delivery charge is a flat rate per package, and the amount charged is the same regardless of how many items are included in the package, the total charge can be attributed to any one of the items in the package.
Sales tax holiday refund requests
If a customer pays sales tax on qualifying items during the sales tax holiday, they can ask the seller for a refund of the tax paid.
The seller can either grant the refund or provide their customer with Form 00-985, Assignment to Right to Refund (PDF), which allows the purchaser to file the refund claim directly with the Comptroller’s office.