With the 2012-2013 school year right around the corner, the state of Oklahoma is offering one tax free weekend event during 2012. It applies to clothing and shoes and is intended to coincide with back-to-school shopping, when many parents stock up on kids’ clothing and footwear.
According to the Oklahoma Tax Commission, that weekend all clothing and shoes individually priced under $100 will be tax free. 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 carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing are considered taxable.
The rental of clothing or footwear is also 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
- Coats and jackets
- Diapers, children and adult, including disposable diapers
- Ear muffs
- Formal wear
- Garters and garter belts
- Gloves and mittens for general use
- Hats and caps
- Insoles for shoes
- Lab coats
- Rubber pants
- Shoes and shoe laces
- Socks and stockings
- Steel toed shoes
- Uniforms, athletic and non-athletic
- Wedding apparel
For more common questions visit the Oklahoma Tax Commission’s website.