captorquewrench
07-31-2002, 12:46 PM
Starts 12:01 AM 08/02. (midnight thursday night/friday morning)
http://www.window.state.tx.us/taxinfo/taxpubs/tx98_490/tx98_490.html
Sales Tax Holiday
August 2-4, 2002
Texas shoppers get a break from state and local sales taxes on August 2, 3, & 4 - the state's fourth annual tax holiday. Lay-away plans can be used to take advantage of the sales tax holiday again this year.
The law exempts most clothing and footwear priced under $100 from sales and use taxes, which could save shoppers about $8 on every $100 that they spend.
A word of caution: If you sell items that do not qualify for the exemption, you may not advertise or promise that you will pay your customers' sales tax. Additionally, you are prohibited from advertising that, during the holiday, you will not collect sales tax from your customers on items that do not qualify. However, you may advertise that tax is included in the sales price of the taxable items that you sell.
For information on how to report tax on these sales, please visit our website at <www.window.state.tx.us>, or call us toll free at 1-800-252-5555.
A Message from Comptroller Rylander
[ Extended List of Items ]
[Tax Administration Code - Rule §3.365, Sales of Clothing and Footwear During a Three-day Period in August ]
--------------------------------------------------------------------------------
Selected list of items and their exemption status during the sales tax holiday.
TAX-FREE
Baby clothes
Bathing suits
Belts with attached buckles
Boots-cowboy, hiking
Caps/hats-baseball, fishing, golf, knitted
Choir robes
Coats and wraps
Costumes
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, such as bras, suits, and shorts
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 and trunks
Tuxedos (not rentals)
Underclothes
Work clothes and uniforms
TAXED
Accessories (generally)-barrettes, elastic ponytail holders, wallets, watches
Backpacks
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
A Message from Comptroller Rylander
July 1, 2002
Dear Taxpayer:
This year's sales tax holiday for clothing and footwear begins at 12:01 a.m. on Friday, August 2, and ends at midnight on Sunday, August 4. The tax break is expected to save Texas consumers millions in state and local sales taxes. This is one time hard-working Texans can keep their money in their pockets for their families' priorities.
Since its inception, I have been a strong advocate for the sales tax holiday. Therefore, I am pleased to do my part to ensure the success of this year's tax holiday. I have enclosed a list of items for a quick reference and a flyer that you can post in a prominent place in your store in advance of the tax holiday.
Because not every possible item that qualifies for the exemption could fit on the list, it is not a complete list. Please call my office at 1-800-252-5555, if you have questions about items that you do not see listed.
Here are some highlights about the sales tax holiday:
The tax holiday occurs every year on the first Friday, Saturday, and Sunday of August. Qualifying items are exempt from state sales taxes and exempt from local sales taxes unless a city chooses not to participate. This year no cities opted out of the holiday; thus, qualifying items will be fully exempt from tax.
Most clothing and footwear that is priced at less than $100 will be exempt from sales tax. Customers will receive the break on individual items, regardless of the amount they buy. For example, sales tax is not due if a customer buys six shirts that are each priced at under $100. But, the full tax is due on a shirt that is sold for $110; the first $99.99 cannot be exempted.
Clothing and footwear that are used primarily for athletic activities or for protective wear are not eligible for the exemption. Customers buying golf cleats and football pads, for instance, must pay sales tax. Athletic wear that is also used for participation in other non-athletic activities can qualify for tax exemption. For example, tennis shoes, baseball caps, and jogging suits are worn during everyday activities and thus may be purchased tax free during the holiday.
Also excluded from the sales tax holiday are accessories, such as jewelry and watches; items that are carried rather than worn, including handbags, briefcases, and wallets; and clothing rentals, such as formal wear and costume rentals and repairs and alterations.
I hope that you find this information helpful. Again, if you have questions about the sales tax holiday, please visit our website at <www.window.state.tx.us>, or call us toll free at 1-800-252-5555.
Sincerely,
Carole Keeton Rylander
Texas Comptroller
98-490
(05/02)
http://www.window.state.tx.us/taxinfo/taxpubs/tx98_490/tx98_490.html
Sales Tax Holiday
August 2-4, 2002
Texas shoppers get a break from state and local sales taxes on August 2, 3, & 4 - the state's fourth annual tax holiday. Lay-away plans can be used to take advantage of the sales tax holiday again this year.
The law exempts most clothing and footwear priced under $100 from sales and use taxes, which could save shoppers about $8 on every $100 that they spend.
A word of caution: If you sell items that do not qualify for the exemption, you may not advertise or promise that you will pay your customers' sales tax. Additionally, you are prohibited from advertising that, during the holiday, you will not collect sales tax from your customers on items that do not qualify. However, you may advertise that tax is included in the sales price of the taxable items that you sell.
For information on how to report tax on these sales, please visit our website at <www.window.state.tx.us>, or call us toll free at 1-800-252-5555.
A Message from Comptroller Rylander
[ Extended List of Items ]
[Tax Administration Code - Rule §3.365, Sales of Clothing and Footwear During a Three-day Period in August ]
--------------------------------------------------------------------------------
Selected list of items and their exemption status during the sales tax holiday.
TAX-FREE
Baby clothes
Bathing suits
Belts with attached buckles
Boots-cowboy, hiking
Caps/hats-baseball, fishing, golf, knitted
Choir robes
Coats and wraps
Costumes
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, such as bras, suits, and shorts
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 and trunks
Tuxedos (not rentals)
Underclothes
Work clothes and uniforms
TAXED
Accessories (generally)-barrettes, elastic ponytail holders, wallets, watches
Backpacks
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
A Message from Comptroller Rylander
July 1, 2002
Dear Taxpayer:
This year's sales tax holiday for clothing and footwear begins at 12:01 a.m. on Friday, August 2, and ends at midnight on Sunday, August 4. The tax break is expected to save Texas consumers millions in state and local sales taxes. This is one time hard-working Texans can keep their money in their pockets for their families' priorities.
Since its inception, I have been a strong advocate for the sales tax holiday. Therefore, I am pleased to do my part to ensure the success of this year's tax holiday. I have enclosed a list of items for a quick reference and a flyer that you can post in a prominent place in your store in advance of the tax holiday.
Because not every possible item that qualifies for the exemption could fit on the list, it is not a complete list. Please call my office at 1-800-252-5555, if you have questions about items that you do not see listed.
Here are some highlights about the sales tax holiday:
The tax holiday occurs every year on the first Friday, Saturday, and Sunday of August. Qualifying items are exempt from state sales taxes and exempt from local sales taxes unless a city chooses not to participate. This year no cities opted out of the holiday; thus, qualifying items will be fully exempt from tax.
Most clothing and footwear that is priced at less than $100 will be exempt from sales tax. Customers will receive the break on individual items, regardless of the amount they buy. For example, sales tax is not due if a customer buys six shirts that are each priced at under $100. But, the full tax is due on a shirt that is sold for $110; the first $99.99 cannot be exempted.
Clothing and footwear that are used primarily for athletic activities or for protective wear are not eligible for the exemption. Customers buying golf cleats and football pads, for instance, must pay sales tax. Athletic wear that is also used for participation in other non-athletic activities can qualify for tax exemption. For example, tennis shoes, baseball caps, and jogging suits are worn during everyday activities and thus may be purchased tax free during the holiday.
Also excluded from the sales tax holiday are accessories, such as jewelry and watches; items that are carried rather than worn, including handbags, briefcases, and wallets; and clothing rentals, such as formal wear and costume rentals and repairs and alterations.
I hope that you find this information helpful. Again, if you have questions about the sales tax holiday, please visit our website at <www.window.state.tx.us>, or call us toll free at 1-800-252-5555.
Sincerely,
Carole Keeton Rylander
Texas Comptroller
98-490
(05/02)