2022 Texas Sales Tax Holiday Weekend Details
(AUSTIN) —Summer break is almost over and it’s time for back to school shopping. With inflation and the price of everything on the rise, saving money is more important than ever. The 2022 Texas sales tax holiday is coming: Friday, Saturday and Sunday, Aug. 5-7. And the good news, you can choose to shop in person or shop online from your office or home.
State law exempts sales tax on qualified items — such as clothing, footwear, school supplies and backpacks — priced below $100, saving shoppers about $8 on every $100 they spend. The dates of the sales tax holiday and list of tax-exempt items are set by the Texas Legislature.
“Most Texans won’t hear the back-to-school bell for another month, but it’s never too early to take advantage of the opportunity to save money on everything from book bags to ballpoint pens,” Hegar said. “With inflation driving prices higher on just about everything, this sales tax holiday provides Texas families some small relief managing the costs associated with kids heading back to the classroom. As the father of three school-aged children myself, I know how these expenses can add up.”
The Comptroller’s office estimates that shoppers will save $112 million in state and local sales tax during this sales tax holiday.
Apparel and school supplies that may be purchased tax-free are listed on the Comptroller’s website at TexasTaxHoliday.org.
Only the school supplies on this list priced under $100 qualify for exemption from tax during the sales tax holiday.
- Binders
- Blackboard chalk
- Book bags
- Calculators
- Cellophane tape
- Compasses
- Composition books
- Crayons
- Erasers
- Folders – expandable, pocket, plastic, and manila
- Glue, paste and paste sticks
- Highlighters
- Index cards
- Index card boxes
- Kits*
- Legal pads
- Lunch boxes
- Markers (including dry erase markers)
- Notebooks
- Paper – loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper
- Pencil boxes and other school supply boxes
- Pencil sharpeners
- Pencils
- Pens
- Protractors
- Rulers
- Scissors
- Writing tablets
* For kits of school supplies that contain exempt items, as well as taxable ones, the taxability depends on the value of exempt or taxable items in it. There is no limit on the quantity of school supplies in a kit, but if the value of the exempt items is more than the taxable ones, the kit is exempt. If the value of the taxable items is more than the exempt ones, then the kit is taxable.
Clothing and Footwear: During the sales tax holiday, you can buy most footwear and clothing (sold for less than $100) tax free. Y
The exemption applies to each eligible item sold for less than $100, and there is no limit to the number of qualifying items you can buy.
For example, if you buy two shirts for $80 each, each shirt qualifies for the exemption because each is less than $100, even though the total purchase price is $160.
Face Masks: Cloth and disposable fabric face masks meet the definition of an article of clothing and are exempt from sales tax during the upcoming Sales Tax Holiday.
The statute specifically excludes special clothing or footwear that is primarily designed for athletic activity or protective use and that is not normally worn except when used for the activity. Industrial or medical grade masks (e.g. N95 or other masks designed as personal protective equipment) or other similar personal protection equipment are not exempt during the sales tax holiday.
If a cloth or disposable fabric face mask is sold with a filter, the mask is exempt during the holiday; however, replacement filters are taxable.
During the annual sales tax holiday, qualifying items can be purchased tax free online or by telephone, mail, custom order or any other means (including in-store purchases) when either:
the item is both delivered to, and paid for by, the customer during the exemption period; or,
the customer orders and pays for the item, and the seller accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period ends.
Since clothing, backpacks and school supplies have to be less than $100 to qualify, you have to look at the item’s total sales price to determine if you can buy it tax free.
For example, you buy a pair of jeans for $95 with a $10 delivery charge for a total price of $105. Because the jeans’ total price is more than $100, tax is due on the entire $105 price.
Texas’ sales tax holiday weekend has been an annual event since 1999.
If you pay sales tax on qualifying items during the sales tax holiday, you can ask the seller for a refund of the tax paid. The seller can either grant the refund or provide their customer with Form 00-985, Assignment to Right to Refund (PDF), which allows the purchaser to file the refund claim directly with the Comptroller’s office.
