The law exempts most clothing, footwear, school supplies and backpacks priced under $100 from sales tax, which could save shoppers about $8 on every $100 they spend during the weekend.
“Texas families can take advantage of the sales tax holiday when doing their back-to-school shopping,” Combs added. “Families gearing up for the new school year will not pay any sales tax for many back-to-school items ranging from pens to blue jeans. When the back-to-school list is long and the money is short, it can be difficult for Texas families. We hope this tax break will help ease that burden and help shoppers around Texas save some of their hard-earned money.”
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.
Those buying qualifying school supplies during the holiday are not required to provide an exemption certificate — with one exception. If the purchaser is buying the items under a business account, the retailer must obtain an exemption certificate from the purchaser certifying that the items are purchased for use by an elementary or secondary school student.
“Under a business account” means the purchaser is using a business credit card or business check rather than a personal credit card or personal check; being billed under a business account maintained at the retailer; or is using a business membership at a retailer that is membership based.