The Tax Free Weekend is August 11-13, 2017. This means that most clothing, footwear, school supplies and backpacks priced less than $100 are exempt from sales and use taxes, which could save shoppers about $8 on every $100 they spend.
This includes all sales of qualifying items made during the holiday period, including items sold online, or by telephone or mail. Shoppers can use layaway plans to take advantage of the sales tax holiday.
What’s Tax Free?
TAX FREE: Clothing and Footwear
Retailers are not required to collect state and local sales or use tax on most footwear and clothing that are sold for less than $100 during the holiday. Exemption certificates are not required. The exemption applies to each eligible item that sells for less than $100, regardless of how many items are sold on the same invoice to a customer. For example, if a customer purchases two shirts for $80 each, then both items qualify for the exemption, even though the customer’s total purchase price ($160) exceeds $99.99.
The exemption does not apply to the first $99.99 of an otherwise eligible item that sells for more than $99.99. For example, if a customer purchases a pair of pants that costs $110, then sales tax is due on the entire $110.
TAX FREE: Backpacks
Backpacks priced less than $100 sold for use by elementary and secondary students are exempt during the sales tax holiday. A backpack is a pack with straps one wears on the back. The exemption includes backpacks with wheels, provided they can also be worn on the back like a traditional backpack, and messenger bags.
The exemption does not include items that are reasonably defined as luggage, briefcases, athletic/duffle/gym bags, computer bags, purses or framed backpacks. Ten or fewer backpacks can be purchased tax-free at one time without providing an exemption certificate to the seller.
TAX FREE: School Supplies
Texas families also get a sales tax break on most school supplies priced at less than $100 purchased for use by a student in an elementary or secondary school.