Sales Tax Holiday Weekend August 4-6

During the holiday, the following items are exempt from sales and use tax:

• An item of clothing priced at $75 or less;
• An item of school supplies priced at $20 or less; and
• An item of school instructional material priced at $20 or less.

Items used in a trade or business are not exempt under the sales tax holiday.

“School instructional material” includes only the following items: reference books, reference maps and globes, textbooks, and workbooks.

Items not included in this list are taxable.  “School instructional material” does not include any material purchased for use in a trade or business.

“School supplies” include only the following items: binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders (expandable, pocket, plastic, and manila); glue, paste, and paste sticks; highlighters; index cards; index card boxes; legal pads; lunch boxes; 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; and writing tablets.

Items not included in this list are taxable. “School supplies” does not include any item purchased for use in a trade or business.