Oklahoma Sales Tax Holiday August 2012
- Sales Tax News
- Jul 11, 2012 | Susan McLain
The Oklahoma Annual Sales Tax Holiday runs from 12:01 a.m. on Friday, August 3 through 12 midnight on Sunday, August 5, 2012.
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.
The definition of clothing as it applies to this sales tax holiday is: “…all human wearing apparel suitable for general use.” Examples of clothing that qualify for the exemption include:
- Athletic supporters
- Bathing suits and caps
- Coats and jackets
- Diapers, children and adult, including disposable diapers
- Ear muffs
- Garters and garter belts
- Insoles for shoes
- Lab coats
- Rubber pants
- Uniforms, athletic and non-athletic
- Wedding apparel
Examples of items that are accessories and therefore Not exempt:
- Belt buckles
- Costume masks
- Fabric and lace
- Sewing supplies and equipment
All “[r]etailers 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.”