Taxpayers will get their annual break during Oklahoma’s 2021 sales tax holiday will August 6, 7 and 8.
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. That includes city, county and state sales tax on items.
Sales of any article of clothing or footwear and with the sales price of less than $100 are exempt from sales tax. That includes shopping online, in catalogs or at retail locations.
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.
A list of some 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
- Earmuffs
- 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 shoelaces
- Slippers
- Sneakers
- Socks and stockings
- Steel toed shoes
- Underwear
- Uniforms, athletic and non-athletic
- Wedding apparel
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 are considered taxable. The rental of clothing or footwear is also taxable.
It applies to layaway items purchased during the weekend but not picked up later.
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.