Tax free weekend starts Friday

Ponca City Now - August 6, 2015 8:57 am

Oklahoma’s Tax Free Weekend begins Friday and ends Sunday.

Tax-free savings applies to clothing and shoes priced under $100.

Shoppers typically use the weekend’s savings by stocking up on their child’s clothing and footwear for the upcoming school year.

The Oklahoma Tax Commission says the sales tax exemtion applies to:

The sales of any article of clothing or footwear designed to be worn on or about the human body and the sales price of the article is less than $100 are exempt. This does not apply to the sale of any accessories, special clothing or footwear primarily designed for athletic activity or protective use that is not normally worn except when used for athletic activity or protective use, or to the rental of clothing or footwear.

Accessories including jewelry, handbags, luggage, umbrellas, wallets, watches, and other similar items carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing are considered taxable. The rental of clothing or footwear is also taxable.

Under the special holiday law, if an item is tax exempt, anyone may make the purchase tax-free.

Retailers may not charge tax on items that are tax-exempt during the sales tax holiday weekend.

The total price of items in a "buy one, get one" sale cannot be averaged to qualify both items for the exemption. The exemption depends on the actual price paid for each item.

If a retailer offers a discount to reduce the price of an eligible item to less than $100 the item will qualify for the sales tax exemption. This applies to all discounts even if a retailer’s coupon or loyalty card is required to secure the discount. If a retailer accepts a coupon that entitles the retailer to third-party reimbursement, such as a manufacturer’s coupon, the discount provided by the coupon does not reduce the item’s sales price for purposes of determining whether the item is eligible for the exemption.

Eigible lay-away items will qualify for the exemption when final payment on the layaway is made and the item is given to the customer during the exemption period.

Eligible items sold to purchasers by mail, telephone, email or internet shall qualify for the sales tax exemption if the customer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.

Eligible items purchased during the sales tax holiday using a previously issued raincheck qualify for the exemption. If a raincheck issued during the sales tax holiday is redeemed after the sales tax holiday, the purchase is not tax exempt.

“Clothing” means all human wearing apparel suitable for general use. A nonexclusive list of clothing that is exempt from sales and use taxes follows:

  • Aprons, household and shop
  • Athletic supporters
  • Baby receiving blankets
  • Bathing suits and caps
  • Beach capes and coats
  • Belts and suspenders
  • Boots
  • Coats and jackets
  • Costumes
  • Diapers, children and adult, including disposable diapers
  • Ear muffs
  • Footlets
  • Formal wear
  • Garters and garter belts
  • Girdles
  • Gloves and mittens for general use
  • Hats and caps
  • Hosiery
  • Insoles for shoes
  • Lab coats
  • Neckties
  • Overshoes
  • Pantyhose
  • Rainwear
  • Rubber pants
  • Sandals
  • Scarves
  • Shoes and shoe laces
  • Slippers
  • Sneakers
  • Socks and stockings
  • Steel toed shoes
  • Underwear
  • Uniforms, athletic and non-athletic
  • Wedding apparel
 

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