Published On: Aug 10 2010 01:31:13 PM CDTUpdated On: Aug 13 2012 08:59:43 AM CDT
School supplies, such as binders, book bags, backpacks, calculators, cellophane tape, crayons, legal pads, lunch boxes, markers, notebooks, paper, pencils, pens, etc., are tax-free if they are priced under $100.
Backpacks for use by elementary and secondary students. A backpack is a pack with straps one wears on the back. The exemption during the sales tax holiday includes backpacks with wheels, provided they can also be worn on the back like a traditional backpack, and messenger bags. The exemption does not include items that are reasonably defined as luggage, briefcases, athletic/duffle/gym bags, computer bags, purses or framed backpacks. Ten or fewer backpacks can be purchased tax-free at one time without providing an exemption certificate to the seller.
Belts with attached buckles
Cowboy and hiking boots, if priced less than $100.
Caps/Hats -- baseball, fishing, golf, knitted
Coats and wraps
Diapers -- adult and baby
Gym suits and uniforms
Hooded sweatshirts and shirts
Jerseys -- football and baseball
Neckwear and ties
Pants and trousers
Raincoats and ponchos
Shoes, including sandals, slippers, sneakers, tennis, walking.