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Oklahoma Sales Tax Holiday August 2012

  • 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.

During this time, certain clothing and shoes are free of sales tax, according to the Oklahoma Department of Revenue.  The Department has stated,

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:

  • Aprons
  • 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
  • Underwear
  • 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.”

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”