Oklahoma’s annual sales tax holiday is August 5, 6 and 7.
Sales tax, with some exceptions is not collected on those dates. Retailers may not charge tax on items that are tax-exempt during the sales tax holiday weekend.
Certain items that cost less than $100 are sales tax exempt during the sales tax holiday. An item that is $100 or more is taxable.
“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
- Earmuffs
- Footlets
- Formal wear
- Garters and garter belts
- Girdles
- Gloves and mittens
- 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
Eligible items sold to purchasers by mail, telephone, email or internet 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. If a raincheck issued during the sales tax holiday is redeemed after the sales tax holiday, the purchase is not tax exempt.
If a customer buys an eligible item during the sales tax holiday and later exchanges it for the same item in a different size or color, tax is not to be charged even if the exchange is made after the sales tax holiday. If a customer buys an eligible item during the sales tax holiday and returns the item after the tax holiday period for credit on the purchase of a different item, sales tax applies to the sale of the newly purchased item, even if it would have been eligible for the exemption during the sales tax holiday.
If a customer buys an eligible item before the holiday period but returns the item during the sales tax holiday period and receives credit on the purchase of a different item of eligible property, no sales tax is due on the sale of the new item.
Eligible 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.
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 one hundred dollars 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 are considered taxable. The rental of clothing or footwear is also taxable.