The 2023 Sales Tax Holiday for back-to-school shopping starts Friday, August 4 and continues through Sunday, August 6 this year.
Under the special holiday law, if an item is tax exempt, anyone may make the purchase tax-free. This includes, according to the State, the sale 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.
This also includes all sales when shopping online, out of catalogs, or at retail locations.
The sales tax holiday 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.
Oklahoma Tax Commission information states that 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.
The OTC further states that 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.
The following is a non exclusive list of clothing that is exempt from sales and use taxes: 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 nonathletic Wedding apparel
