Texas Tax Free Weekend
Texas Tax-Free Weekend
This year’s sales tax holiday will begin on Friday, August 7th, and go through midnight Sunday, August 9th. At this time taxpayers will be able to purchase most clothing, footwear and school supplies (sold for less than $100) tax-free from a Texas store, online catalog, and sellers doing business in Texas. The sales tax exemption is only for qualifying items purchased within this holiday. Items purchased before or after the sales tax holiday do not qualify for the exemption and there is no tax refund available.
During this pandemic and in order to encourage social distancing, the Texas Comptroller would like taxpayers to know that qualifying items can be purchased online, through the mail, and/or by telephone order. To qualify for these orders tax-free the item must be either; delivered and paid for by the customer during the exemptions or the customer orders and pays for the item and the seller has accepted the order during the exemption period, even if the delivery is made after the exemption period.
For a list of qualifying clothing, footwear and other items click here.
For a list of qualifying school supplies click here.
Special Purchases:
School supplies purchased using a business account: If you are purchasing school supplies using a business account which means you used a business credit card or check or you are being billed under a business account maintained by the seller or you are using a business membership at a membership-based retail, you must fill out form 01-339
Sales Tax Holiday Request:
If you pay sales tax on qualifying items during the sales tax holiday you can ask the seller for a refund on the tax paid. The seller can either grant the refund or provide the customer with a 00-985 form.
Information for Sellers:
You are not allowed to advertise or imply that sales tax is exempt or excluded from a non-qualifying item. Any purchase receipts or statements given to the customer must clearly state the amount of sales tax and indicate the tax that will be paid by the seller.
When Reporting Tax: If you sold qualifying items tax-free during the sales tax holiday, only include these tax-free sales in Total Texas Sales (Item 1) of your sales tax return. Do not include your tax-free sales in Taxable Sales (Item 2).
