Oklahoma’s annual sales tax holiday will begin at 12:01 a.m. on Friday, Aug. 7 and end at twelve midnight on Sunday, Aug. 9. The event will provide Okmulgee County residents and others the opportunity to save money on the purchase of qualified items.
Oklahoma’s annual sales tax holiday will begin at 12:01 a.m. on Friday, Aug. 7 and end at twelve midnight on Sunday, Aug. 9. The event will provide Okmulgee County residents and others the opportunity to save money on the purchase of qualified items.
Certain clothing and shoe purchases are exempt from sales tax for this time period only. Qualified items are exempt from state, city, county and local municipality sales taxes.
Retailers are required to participate and may not collect state and local sales or use tax on most footwear and clothing that are sold for less than $100 during the holiday.
Below is a list of questions and answers related to the tax holiday:
• What items are exempt from sales tax during the sales tax holiday?
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 ($100) 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.
Top of Oklahoma Sales Tax Holiday Questions
• What items are not exempt from sales tax during the sales tax holiday?
Any special clothing or footwear that is primarily designed for an athletic activity or protective use that is not normally worn except when used for athletic activity or protective use for which it is designed. 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.
Top of Oklahoma Sales Tax Holiday Questions
• Who may make sales tax-exempt purchases?
Under the special holiday law, if an item is tax exempt, anyone may make the purchase tax-free.
• Is there a maximum price before an item becomes taxable?
Yes, if an eligible item is less than $100 it is sales tax exempt during the sales tax holiday. An item that is $100 or more is taxable.
Is there a listing of items that are exempt?
• “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; Belts and suspenders; Boots; Coats and jackets; Costumes; Diapers, children and adult, including disposable diapers; Earmuffs; Formal wear; Gloves and mittens for general use; Hats and caps; Hosiery; Insoles for shoes; Lab coats; Neckties; Overshoes; Pantyhose; Rainwear; Sandals; Scarves; Shoes and shoelaces; Slippers; Sneakers; Socks and stockings; Steel-toed shoes; Underwear; Uniforms, athletic and non-athletic.
See the Oklahoma Tax Commission website for more information on the holiday at: https://www.ok.gov/tax/faqs.html.
