Sales tax holiday August 4-6

The 2023 Sales Tax Holiday for back-to-school shopping starts Friday, August 4 and continues through Sunday, August 6 this year.

Under the special holiday law, if an item is tax exempt, anyone may make the purchase tax-free. This includes, according to the State, the sale 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 $100.

This also includes all sales when shopping online, out of catalogs, or at retail locations.

The sales tax holiday 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.

Oklahoma Tax Commission information states that eligible items purchased during the sales tax holiday using a previously issued rain check qualify for the exemption. If a rain check issued during the sales tax holiday is redeemed after the sales tax holiday, the purchase is not tax exempt.

The OTC further states that if a retailer offers a discount to reduce the price of an eligible item to less than $100 the item will qualify for the sales tax exemption. This applies to all discounts even if a retailer’s coupon or loyalty card is required to secure the discount.

The following is a non exclusive list of clothing that is exempt from sales and use taxes:

Aprons, household and shop

Athletic supporters

Baby receiving blankets

Bathing suits and caps

Beach capes and coats

Belts and suspenders

Boots

Coats and jackets

Costumes

Diapers, children and adult, including disposable diapers

Earmuffs

Footlets

Formal wear

Garters and garter belts

Girdles

Gloves and mittens for general use

Hats and caps

Hosiery

Insoles for shoes

Lab coats

Neckties

Overshoes

Panty-hose

Rain wear

Rubber pants

Sandals

Scarves

Shoes and shoelaces

Slippers

Sneakers

Socks and stockings

Steel toed shoes

Underwear

Uniforms, athletic and non-athletic

Wedding apparel