|
Texas
- Tax holiday dates: Aug. 15 to Aug. 17
- General exempt items: Most clothing and footwear priced less than $100 will be tax-exempt this weekend. The break applies to items individually, not a shopper's total purchase amount. That means a customer escapes the state's combined local and state sales tax, which could be as high as 8.25 percent, on each of a dozen shirts each priced at $99.99. But the full tax is due on a shirt that sells for $100.
- Notable exceptions: Despite the sports fanaticism of Lone Star State residents, only football and baseball jerseys are tax-exempt.
Other associated items (pads, helmets, mitts, cleats, etc.) remain
taxable, as do most other clothing and footwear used primarily
for athletic activities or protection. Accessories such as jewelry,
watches and handbags also are excluded from the sales-tax holiday.
More information is available on the Texas' sales-tax holiday Web site.
Virginia
- Tax holiday dates: Aug. 1 to Aug. 3
- General exempt items:
Shoppers in the Old Dominion State will get
a break on school supplies that cost $20 or
less per item and on clothing and shoes priced
at $100 or less per item. Internet purchases
also will be tax-exempt if the item is delivered and paid for during the exemption
period or the customer orders and pays for the
item and the seller accepts the order during
the holiday period for immediate shipment, even
if delivery is made after the tax-holiday. The
state will hold a second sales-tax holiday Oct.
10 to Oct. 13 for energy-efficient products priced at
$2,500 or less.
- Notable exceptions: Sport and recreational equipment is not tax-exempt. Neither are apparel accessories such as handbags, briefcases and jewelry. Businesses may choose to pay the tax on nonexempt items for their customers and advertise those items as tax-free.
More information is available on Virginia's sales-tax holiday Web site.
Washington, D.C.
- Tax holiday dates: Aug. 2 to Aug. 10
- General exempt items:
During the national capital's sales-tax holiday,
shoppers can escape the 5.75 percent tax on
each school item, pair of shoes, article of
clothing or accessory, including jewelry and
handbags, that costs $100 or less. The sales-tax
exemption applies to each eligible item, regardless
of how many items are on the bill. It also applies
to layaway sales. Just in time for holiday shopping,
the District of Columbia will hold a second
sales-tax-free event from Nov. 21 through Dec.
7.
- Notable exceptions: The tax exemption
does not apply to taxable services, such as alterations performed
on clothing, accessories or footwear. Also, D.C. tax officials
specifically note that sales tax will be collected on skis, swim
fins, in-line skates and roller-skates purchased during the holiday
period.
More information is available on D.C.'s sales-tax holiday Web site.
West Virginia
- Tax holiday dates: Sept. 1 to Sept. 7
- General exempt items:
This first-ever sales-tax holiday for Mountain State shoppers isn't tied to back-to-school supplies. Rather, the state is waiving its 6 percent sales tax on certain Energy Star qualified products. The energy-efficient appliances must cost $2,500 or less and be for home, not commercial, use.
- Notable exceptions: Shipping and handling charges separately stated on the appliance bill or purchase invoice are taxable. However, those added charges do not count toward the $2,500 maximum item cost.
More information is available on West Virginia's sales-tax holiday Web site.
Are sales-tax holidays a good idea? See "Sales tax holidays offer shopping bargains" for a look at the pros and cons of these temporary tax exemptions.
|
